2017-An Ordinance Enacting The Revised Pasig Revenue Code

October 12, 2017
PASIG CITY ORDINANCE NO. 051-17
AN ORDINANCE ENACTING THE REVISED PASIG REVENUE CODE PROVIDING

PENALTIES FOR VIOLATION THEREOF
Authored by: City Councilors Gregorio P. Rupisan, Rodrigo B. Asilo, Ferdinand A. Avis,
Regino S. Balderrama, Orlando R. Benito, Richie Gerard T. Brown, Mario C. Concepcion, Jr.,
Rosalio D. Martires, Corazon M. Raymundo, Jr., Alejandro E. Santiago, Wilfredo E. Sityar,
Victor Ma. Regis N. Sotto.
Be it ordained by the Sangguniang Panlungsod of the City of Pasig, Metropolitan
Manila, that:
CHAPTER I
General Provisions
ARTICLE I
Short Title and Scope
SECTION 1. Short Title. — This ordinance shall be known as the 2017 Revised
Pasig Revenue Code.
SECTION 2. Scope and Application. — This Code shall govern the levy,
assessment, and collection of taxes, fees, charges and other impositions within the
territorial jurisdiction of this City.
ARTICLE II
Athority
SECTION 3. Authority. — This Ordinance is enacted pursuant to Section 132,
Chapter 1, Title One and Section 151, Article Three, Chapter 2, Title One Section 232,
Chapter 4, Title Two, Book II of Republic Act No. 7160, otherwise known as the Local
Government Code of 1991.
ARTICLE III
Rules of Constructions
SECTION 4. Words and Phrases. — Words and phrases embodied in this Code
not herein speci cally de ned shall have the same de nitions as found in Republic Act No.
7160, otherwise known as Local Government Code of 1991.
SECTION 5. Rules of Construction. — In construing the provisions of this Code,
the following rules of construction shall be observed unless inconsistent with the
manifest intent of the provisions or when applied would lead to absurd or highly
improbable results.
General Rules — All words and phrases shall be construed and understood
according to the common and approved usage of the language; but the technical words
and phrases and such other words in this Code which may have acquired a peculiar or
appropriate meaning.
Gender and Number — Every word in the Code importing the masculine gender
shall extend to both male and female. Every word importing the singular number shall
apply to several persons or things as well; and every word importing the plural number
shall extend and be applied to one person or things as well.
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Reasonable Time — In all cases where any act is required to be done within the
reasonable time, the same shall be deemed to mean such time as may be necessary for
the prompt performance of the act.
Computation of Time — The time within which act is to be done as provided in
this Ordinance, or in any rule or regulations issued pursuant thereof, when expressed in
days, shall be computed by excluding the rst day and including the last day, except if the
last day falls on a Saturday, Sunday or Holiday, in which case the same shall be excluded in
the computation and the business day following shall be considered the last day.
References — All references to chapter, articles or sections are to the Chapters,
Articles or Sections in this Code unless otherwise specified.
Con icting Provisions of Chapters — If the provisions of different chapters
con ict with or contravene each other, the provisions of each chapter shall prevail as to all
specific matters and questions involved therein.
Con icting Provisions of Sections — If the provisions of the different sections
in the same article con ict with each other, the provisions of the Section which is the last
in point of sequence shall prevail.
ARTICLE IV
Definitions
SECTION 6. Words and Phrases. —
Acquisition Cost — the actual cost of the taxable machinery to its present owner,
plus the cost of transportation, handling, including VAT and installation at the present site.
Actual Use — refers to the purpose for which the real property is principally or
predominantly utilized by the person in possession thereof.
Advance Payment of Tax — refers to a tax paid in advance before the taxable
period. Payment are considered advance when made before they become due and
payable, i.e., before such local taxes, fees or charges accrue on the rst (1st) day of
January of each year as provided in the Code.
Advertising Agency — includes all persons who are engaged in the business of
advertising for others by means of billboards, posters, placards, notice signs, directories,
pamphlets, lea ets, hand bills, electric or neon lights, airplanes, balloons or other media,
whether in pictorial or reading form.
Agricultural Products — include the yield of the soil, such as corn, rice, wheat, rye,
hay, coconut, sugarcane, tobacco, root crops, vegetables, fruits, owers and their by-
products; ordinary salt; all kinds of sh; poultry; and livestock and animal products,
whether in their original form or not.
The phrase "whether in their original form or not" refers to the transformation of
said products by the farmer, sherman, producer or owner through the application of
process to preserve or otherwise to prepare said products for the market such as
freezing, drying, salting, smoking, or stripping for purposes of preserving or otherwise
preparing said products for the market; to be considered an agricultural product whether
in its original form or not, its transformation must have been undertaken by the farmer,
fisherman, producer or owner.
Agricultural products as de ned include those that undergo not only simple but
even sophisticated process employing advanced technological means in packaging like
dressed chicken or ground coffee in plastic bags or Styrofoam or other packaging
materials intended to process and prepare the products for the market.
The term by-products shall mean those materials which in cultivation or processing
of an article remain over, and which are still value and marketable, like copra cake from
copra or molasses from sugar cane.
Amusement — is a pleasurable diversion and entertainment. It is synonymous to
relaxation, a vocation, pastime, or fun.
Amusement Places — includes theaters, cinemas, concert halls, circuses and
other places of amusement where one seeks admission to entertain oneself seeing or
viewing the show or performance.
Appraisal — is the act or process of determining the value of the property as of a
specific date for a specific purpose.
Assessment Level — the percentage applied to the market value of the real
property to determine its assessed or taxable value.
Assessed Value — the fair market value of the real property multiplied by the
assessment level. It is synonymous to taxable value.
Banks and Other Financial Institutions — include the non-bank nancial
intermediaries, lending inventors, nance and investment companies, pawnshops, money
shops, insurance companies, stock markets, stock brokers, and dealers in securities and
foreign exchange, as defined under applicable law; or rules and regulations thereunder.
Bar , also known as a saloon,
saloon is a retail business establishment that serves
alcoholic drinks — beer, wine, liquor, and cocktails — for consumption in the premises.
Bars provide stools or chairs that are placed and tables or counters for their patrons.
Some bars have entertainment on a stage, such as live band, comedians, go-go dancers,
or strippers. Bars which offer entertainment or live music are often referred to as music
bars or nightclubs.
Brewer — includes all persons who manufacture fermented liquors of any
description for sale or delivery to others but does not include manufacturers of tuba, basi,
tapuy or similar domestic fermented liquors, whose daily production does not exceed two
hundred (200) gauge liters.
Building — Any structure built for the support, shelter or enclosure of persons,
animals, chattels or property of any kind. It is also referred to as manmade improvement
built to satisfy man's desire and need for shelter, services and monetary returns. All kinds
of structure more or less permanently attached to a piece of land excluding those which
are merely superimposed on the soil.
Business — means trade or commercial activity regularly engaged in as a means of
livelihood or with a view to profit.
Business Agent — includes all persons who act as agents of others in the
transaction of business with any public o cer, as well as those who conduct advertising,
employment, watchman, security or private detective agencies.
Cabaret/Dance Hall — includes any place or establishment where dancing is
permitted to the public in consideration of any admission, entrance, or any other fee paid,
on or before, or after the dancing, and where professional hostesses or dancers are
employed.
Capital Investment — is the capital that a person employs in any undertaking, or
which he contributes to the capital of a partnership, corporation, or any other juridical
entity or association in a particular taxing jurisdiction.
Carinderia — refers to any public eating place where foods already cooked are
served at a price.
Charges — refers to pecuniary liability, such as rents or fees against persons or
property.
City Waters — include not only streams, lakes and tidal waters within the city, not
being the subject of private ownership and not comprised within the national parks, public
forest, timber lands forest reserves or shery reserves, but also marine waters included
between two lines drawn perpendicularly to the general coastline from points where
boundary lines of the city touch the sea at low tide and third line parallel with the general
coastline and fteen (15) kilometers from it. Where two (2) cities are so situated on the
opposite shores that there is less than fteen (15) kilometers of marine waters between
them, the third line shall be equally distant from opposite shores of the respective cities.
Civil Remedies — are remedies in the collection of delinquent taxes either by
distraint of personal property, levy on real property, cancellation of business permits or by
judicial actions.
Club — is a place for social gatherings, which plays the latest music and
encourages dancing and drinking.
Cockpit — includes any place, compound, building or portion thereof, where
cock ghts are held, whether or not money bets are made on the results of such
cockfights.
Cocktail Lounge — is an establishment or a room in an establishment, as in a hotel
or a room in hotel, restaurant, and others, where cocktails or other alcoholic drinks are
served.
Community Tax — The Community Tax Certi cate (CTC) popularly known as
residence certi cate is usually used for documentation purposes. It is required to be
presented every time an individual acknowledges any document before a notary public;
takes the oath of o ce upon election or appointment to any position in the government
service; receives any license, certi cate, or permit from any public authority; pays any tax
or fees; receives any money from any public fund; transacts other o cial business; or
receives any money from any public fund.
Contractor — includes persons, natural or juridical, not subject to professional tax
under Section 139 of the Local Government Code of 1991, whose activity consists
essentially of the sale of all kinds of services for a fee, regardless of whether or not the
performance of the service calls for the exercise or the use of physical or mental faculties
of such contractor or his employees.
As used in this Ordinance, the term "contractor" shall include general engineering,
general building and specialty contractors as de ned under applicable laws, lling,
demolition and salvage works contractors; proprietors or operators of mine drilling
apparatus; proprietors or operators of dockyards; persons engaged in the installation of
water system, and gas or electric light, heat, or establishment; proprietors or operators of
smelting plants; engraving plating and plastic lamination establishments; proprietors or
operators of establishments for repairing, repainting upholstering, washing or greasing of
vehicles, heavy equipment, vulcanizing, recapping and battery charging; proprietors or
operators of furniture shops and establishments for planning or surfacing and re-cutting
of lumber and sawmills under contract to saw or cut logs belongings to others;
proprietors or operators of dry-cleaning or dyeing establishments, steam laundries, and
using washing machines; proprietors or owners of shops for the repair of any kind of
mechanical and electrical devices; instruments, apparatus, or furniture and shoe repairing
by machine or any mechanical and electrical devices; proprietors or operators of
establishments or lots for parking purposes; proprietors or operators of tailor shops,
dress shops. Milliners and hatters, beauty parlors, barbershops, massage clinic, sauna,
Turkish and Swedish baths, slenderizing and body-building saloon and similar
establishment; photographic studios; funeral parlors; proprietors or operators of hotels,
motels or lodging houses; proprietors or operators of arrester and stevedoring,
warehousing, or forwarding establishments; master plumbers, smith and house or sign
painters; printers, bookbinders, lithographers, publishers except those engaged in the
publication or printing of any newspaper, magazine, review or bulletin which appears at
regular intervals with xed prices for subscription and sale and which is not devoted
principally to the publication of advertisements; business agents, private detectives or
watchman agencies; commercial and immigration brokers; cinematographic lm owners,
lessors and distributors.
The term "contractor" shall also include, but shall not be limited to, tax subjects
enumerated under Section 19 of Presidential Decree No. 231, but which are no longer
included in the enumeration of "contractor" under Section 131 of Republic Act No. 7160,
viz.: welding shops, services stations, white/blue printing, recopying or photocopying
services, assaying laboratories, advertising agencies, shops for shearing animals,
vaciador shops, stables construction of motor vehicles, and/or tricycles, lathe machine
shops, furniture shops, and proprietors of bulldozers and other heavy equipment available
to others for consideration.
Cooperative — is a duly registered association of persons, with a common bond
or interest, who have voluntarily joined together to achieve lawful, common, social, or
economic end, making equitable contributions to the capital required and accepting a fair
share of the risks and bene ts of the undertaking in accordance with universally accepted
cooperative principles and with Republic Act No. 9520 dated February 17, 2009 otherwise
known as the "Philippine Cooperative Code of 2008."
Corporation — includes partnerships, no matter how created or organized, joint-
stock companies, joint accounts (cuentas en participacion), associations or insurance
companies but does not include general professional partnerships and a joint venture or
consortium formed for the purpose of undertaking construction projects or engaging in
petroleum, coal, geothermal, and other energy operations or consortium agreement under
a service contract with the government. General professional partnerships are
partnerships formed by persons for the sole purpose of exercising their common
profession, no part of the income of which is derived from engaging in any trade or
business.
The term "resident foreign corporation" when applied to a corporation means a
foreign corporation not otherwise organized under the laws of the Philippines but
engaged in trade or business within the Philippines.
Dealer — means one whose business is to buy and sell merchandise, goods and
chattels as a merchant. He stands immediately between the producer or manufacturer
and the consumer and depends for his pro t not upon the labor he bestows upon his
commodities but upon the skill and foresight with which he watches the market.
Delinquent Account — refers to the amount of tax due from a taxpayer who failed
to pay the same within the time period prescribed for its payment arising from (a) self-
assessed tax, and/or (b) de ciency assessment resulting from undeclared and/or under
declared tax base.
Discount/s — refers to the deduction from the amount of obligation and/or
amount due for payment arising from prompt or advanced payment; or deductions
granted on certain classes of payors.
Depreciated Value — is the value remaining after deducting depreciation from the
acquisition cost or replacement cost of a property.
Economic Life — the estimated period over which it is anticipated that a
machinery or equipment may be profitably utilized.
Establishment — refers to business entities, private or public, duly authorized and
recognized by law to operate.
Fair Market Value — the price at which a real property may be sold by a seller who
is not compelled to sell and be bought by a buyer who is not compelled to buy.
Fee — means a charge xed by law or ordinance for the regulations and inspection
of a business or activity. It shall include charges xed by law or agency for the services of
a public officer in the discharge of his official duties.
Franchise — is a right or privilege, affected with public interest that it conferred
upon private persons or corporations, under such terms and conditions as the
government and its political subdivisions may impose in the interest of public welfare,
security and safety.
Gross Sales or Receipts — include the total amount of money or its equivalent
representing the contract price, deposits or advanced payments actually received during
the taxable quarter for the services performed or to be performed for another person
excluding discounts if determinable at the time of sales, sales return, exercise tax, and
value added tax (VAT).
Hotels — refers to a building, edi ce or premises or a completely independent part
thereof, which is used for the regular reception, accommodation or lodging of travelers
and tourists for a fee.
Idle Lands — refer to taxable lands other than agricultural which are more than one
thousand (1,000) square meters in area, one-half (1/2) of which remain unutilized or
unimproved by the owners of the property or persons having legal interest therein.
Residential and commercial lots in subdivision regardless of land area which are unutilized
or unimproved are also considered idle lands.
Importer — means any person who brings article, goods, wares or merchandise of
any kind or class into the Philippines from abroad for unloading therein, or which after
entry are consumed herein or incorporated into the general mass of property in the
Philippines. In case of tax-free articles, brought or imported into the Philippines by
persons, entities or agencies exempt from tax which are subsequently sold, transferred or
exchanged in the Philippines to non-exempt private persons or entities, the purchaser or
recipient shall be considered the importer thereof.
Improvement — a valuable addition made to more than a mere repair or
replacement of parts involving capital expenditures and labor, which is intended to
enhance its value, beauty or utility or to adopt it for a new or further purposes.
Industrial Land — is land devoted to industrial activity as capital investment and is
not classified as agricultural, commercial, timber, mineral or residential land.
KTVs — are karaoke bars consisting entirely of private rooms in which people
take it in turns to sing well-known songs over a prerecorded backing tape and serves
alcoholic drinks — beer, wine, liquor, and cocktails — for consumption on the premises.
Levy — means an imposition or collection of an assessment, tax, fee, charge, or
fine.
License or Permit — is a right or permission granted in accordance with law or by
a competent authority to engage in some business or occupation or to engage in some
transactions.
Lien — a charge upon real or personal property for the satisfaction of some debt or
duty ordinarily arising by operation of law.
Lodging Establishment — refers to those who charged daily, weekly, monthly
rates or fees which include but not limited to the following: (a) Tourist Inn — refers to
lodging establishment catering to transients, which does not meet the minimum
requirement of an economy hotel. (b) Apartelle — refers to building or edi ce containing
several independent and furnished or semi-furnished apartments, regularly leased to
tourists and travelers for dwelling on a more or less long-term basis services to its
tenants, similar to hotels. (c) Motorist Hotel (Motel) — refers to any structure with
several separate units, primarily located along the highway, with individual or common
parking space, at which motorists may obtain lodging and in some instances, meals. (d)
Pension House — refers to a private, or family-operated tourist boarding house, tourist
guest house or tourist lodging house, regularly catering to tourists, and/or travelers,
bathrooms/showers, living and dining rooms and/or kitchen and where a combination of
board and lodging may be provided.
The term lodging establishment shall include lodging houses, houses, which shall
mean such establishments regularly engaged in the hotel business, but which,
nevertheless, are not registered, classi ed and licensed as hotels by reason of inadequate
essential facilities and services. It also includes resorts.
Machinery — embraces machines, equipment, mechanical contrivances,
instrument, appliance or apparatus which may or may not be attached, permanently or
temporarily, to the real property. It includes the physical facilities for production, the
installations and appurtenant service facilities, those which mobile, self-powered or self-
propelled, and those not permanently attached to the real property which are actually,
directly and exclusively used to meet the needs of the particular industry, business or
activity and which by their very nature and purpose are designed for, or necessary to its
manufacturing, mining, logging, commercial, industrial or agricultural purposes.
Mall — a large building or series of connected buildings containing a variety of retail
stores and typically also restaurants. Also known as shopping complex, shopping
mall, mini-mall, galleria, megamall, and marketplace .
Manufacturer — includes every person who, by physical or chemical process,
alters the exterior texture or form or inner substance of any raw material or manufactured
or partially manufactured product in such manner as to prepare it for special use or uses
to which it could have been put in its original condition, or who by any such process alters
the quality of any such raw material or manufacture can be put to a special use or uses to
which such raw material or manufactured or partially manufactured products so as to
reduce it to marketable shape or prepare it for any of the use of industry, or who by such
any process combines any such raw material or manufactured or partially manufactured
products in their original condition could have not been put, and who in condition, alters
such raw material or manufactured or partially manufactured products, or combines the
same to produce such nished products for the purposes of their sale or distribution to
others and not for his own use or consumption.
Marginal Farmer or Fisherman — refers to individuals engaged in subsistence
fanning or shing which shall be limited to the sale, barter or exchange of agricultural or
marine products produced by himself and his immediate family.
Motor Vehicle — means any vehicle propelled by any power other than muscular
power using the public roads, but excluding other rollers, trolley cars, street sweepers,
sprinkles, lawn mowers, bulldozers, graders, forklifts, amphibian trucks, and cranes; if not
used on public roads, vehicles which run only on rails or trucks, and tractors, trailers and
traction engines of all kinds used exclusively for agricultural purposes.
Nightclub — (also known as a discotheque , dance clubs , or simply a club or
disco ) is an entertainment venue which usually operates late into the night. A nightclub is
generally distinguished from bars, pubs or taverns by the inclusion of a dance oor and DJ
through a powerful PA system. Most clubs or club nights cater to certain music genre.
Occupation — a regular business or employment or an activity which principally
takes up one's time, thought and energies. It includes any calling, business, trade or
vocation but excludes profession requiring government examination.
Operator — includes the owner, manager, administrator, or any other person who
operates or is responsible for the operation of a business establishment or undertaking.
Peddler — means any person who, either for himself or on commission, travels
from place to place and sells his goods or offers to sell and deliver the same. Whether a
peddler is a wholesale peddler or retail peddler of a particular commodity shall be
determined from the de nition of wholesale dealer or retail dealer as provided in this
Ordinance.
Persons — mean every natural or juridical being, susceptible of rights and
obligations or being the subject of legal relations.
Privilege — means a right or immunity granted as a peculiar bene t, or advantage
of favor.
Profession — a calling which requires the passing of an appropriate government
board or bar examinations, such as the practice law, medicine, public accountancy,
engineering, etc.
Prompt Payment — means payment made within the period prescribed in
accordance with the schedule of payment as provided under this Ordinance. Payment
shall be considered as prompt when paid on or before the deadline.
Public Market — is a place where fresh foods or items for food or items or other
commodities are sold. It may be established or operated by the City Government or by
franchise or special permit of private persons. The public market area may include stall
which other goods may be sold to the public and parking areas for motor vehicles.
Public Utility — a privately owned and operated business whose service are so
essential to the general public as to justify the grant of special franchises for the use of
public property or of the right of eminent domain in consideration of which the owner
must serve all persons who apply, without discrimination.
It includes electric power generating a distributing system; road, rail, air and water
transport; postal, telegraph and radio communications, and water companies,
characterized by large investments because their optimum scale is huge. They are natural
monopolies whose prices, pro ts and e ciency are not subject to competitive checks,
and they provide essential services to industries and constituents.
Real Property — is de ned as land, building or other improvements permanently
attached or annexed to land including the rights and interest thereon. It also includes
machineries whether attached or not to the real estate, mobile, self-powered or self-
propelled.
Reassessment — the assigning of new assessed values to real property as the
result of a general partial or individual reappraisal of the property.

Rectifier — comprises every person who recti es, puri es, or distilled spirits or
wines by any process other than by original or continuous closed vessels and pipes until
the manufacture thereof is complete. Every wholesale or retail liquor dealer who has in his
possession any still or mash tub, or who keeps any other apparatus for the purpose of
distilling spirits, or in any manners re ning distilled spirits, shall also be regarded as a
rectifier and as a being engaged in the business of rectifying.
Rental — means the value of the consideration, whether in money, or otherwise,
given for the enjoyment or use of the thing.
Residential Land — land principally devoted to habitation.
Residents — refer to natural persons who have their habitual residence in the city,
where they exercise their civil rights and ful ll their civil obligations, and to juridical
persons for whom the law or any other provision creating or recognizing them xes their
residence in a particular city. In the absence of such laws, juridical persons are residents
of the city where they have their legal residence or principal place of business or where
they conduct their principal business or occupation.
Remaining Economic Life — is the period of time expressed in years from date of
appraisal to the date when the machinery becomes valueless.
Remaining Value — is the value corresponding to the remaining useful life of the
machinery.
Replacement or Reproduction Cost — is the cost that would be incurred on the
basis of current prices, in acquiring an equally desirable substitute property, or the cost of
reproducing a new replica of the property on the basis of current prices with the same or
closely similar material.
Restaurant — refers to any establishment duly-licensed by the government which
provides food to the public, regular and special meals or menu and accepts orders from
them at a price. This term includes caterers' establishments serving meals and other
similar food counters, fast food, cooked food and short orders including take-outs.
Resort — refers to any place or places with pleasant environment and atmosphere
conducive to comfort, healthful relaxation and rest, offering food, sleeping,
accommodation and recreational facilities to the public for a fee remuneration.
Retail — means a sale where the purchaser buys the commodity for his own
consumption, irrespective of the quantity of the commodity sold.
Revenue — includes taxes, fees and charges that a state or its political subdivision
collects and receives into a treasury for public purposes.
Sauna — is a room or building designed as a place to experience dry or wet heat
sessions, or an establishment with one or more of these and auxiliary facilities. The steam
and high heat make the bathers perspire. Saunas can be divided into two basic styles:
conventional saunas that warm the air or infrared saunas that warm objects. Infrared
saunas may use various materials in their heating area such as charcoal, active carbon
fibers, and other materials.
Secretary's Fees — collected from persons requesting copies of o cial records
and documents on file in the various offices of the city government.
Self-Assessed Tax — is a tax voluntary assessed and paid by the taxpayer without
the intervention of an assessment to create a tax liability.
Shopping Centers — are business establishments containing sections of
groceries, appliances, food, amusement activities, movie houses, tness centers, clothing
apparel, home furnishing, etc. It may be operated by one person or by different persons
renting spaces in the complex.
Steam Bath — is a steam-filled room for the purpose of relaxation and cleansing.
Supper Club — traditionally, refers to a dining establishment that also functions as
a social club. The teen may describe different establishments depending on the region,
but in general, supper clubs tend to present themselves as having a high-class image,
even if the price is affordable to all.
Tax — means an enforced contribution, usually monetary in form, levied by the law
making body on persons and property subject to its jurisdiction for the precise purpose
of supporting governmental needs.
Taxable Year — means the calendar year — the tax period for the payment of all
local taxes, fees and charges as provided in this Ordinance.
Utilization — the use of something.
Vessel — include every type of boat, craft or other arti cial contrivance, capable of
being used, as a means of transportation on water.
Warehouse — includes every building or portion thereof where goods, wares,
merchandise, articles or other personal property are received and stored. A warehouse
that accepts orders and/or issues sales invoices shall be considered a branch or sales
office.
Wholesale — means a sale where the purchaser buys or imports the commodities
for resale to persons other than the end-user regardless of the quantity of the transaction.
CHAPTER II
Real Property Tax
ARTICLE I
Assessment Appeals
SECTION 7. Local Board of Assessment Appeals. — Any owner or person having
legal interest or claim in the property who is not satis ed with the action of the City
Assessor in the assessment of his property may within sixty (60) days from the date of
receipts of the written notice of assessment, appeal to the Board of Assessment Appeals
of the City by ling a petition under oath in the form prescribed for the purpose, together
with copies of the tax declaration and such a davits or documents submitted in support
of the appeal.
SECTION 8. Organization, Powers, Duties and Functions of the Local Board of
Assessment Appeals. —
(a) The Local Board of Assessment Appeals of the City shall be composed of the
Registrar of Deeds, as Chairperson, the City Prosecutor and the City Engineer or persons
assuming the position as members, who shall serve as such in an ex o cio capacity
without additional compensation.
(b) The Chairperson of the Board shall have the power to designate any
employees of the City to serve as secretary to the Board also without additional
compensation.
(c) The Chairperson and members of the Board of Assessment Appeal of the City
shall assume their respective positions without need of further appointment or special
designation immediately upon effectivity of this Revenue Code. They shall take an oath or
affirmation or office in the prescribed form.
SECTION 9. Meetings and Expenses of the Local Board of Assessment
Appeals. —
(a) The Board of Assessment Appeals of the City shall conduct a meeting once a
month or as often as may be necessary for the prompt disposition of appealed cases. No
member of the Board shall be entitled to per diems or travelling expenses for his
attendance in Board meetings, except when conducting an ocular inspection in connection
with a case under appeal.
(b) All expenses of the Board shall be charged against the general fund of the
City, as the case may be. The Sangguniang Panlungsod shall appropriate the necessary
funds to enable the Board to operate effectively.
SECTION 10. Action by Local Board of Assessment Appeals. —
(a) The Board shall decide the appeal within one hundred twenty (120) days from
the date of receipt of such appeal. The Board, after hearing, shall render its decision
based on substantial evidence or such relevant evidence on record as a reasonable mind
might accept as adequate to support the conclusion;
(b) In the exercise of its appellate jurisdiction, the Board shall have the power to
summon witnesses, administer oaths, conduct ocular inspection, the take depositions,
and issue subpoena and subpoena duces tecum. The proceedings of the Board shall be
conducted solely for the purpose of ascertaining the facts without necessarily adhering to
technical rules applicable in judicial proceedings; and
(c) The Secretary of the Board shall furnish the owner of the property or the
person having legal interest therein and the City Assessor with a copy of the decision of
the Board. In case the City Assessor concurs in the revision or the assessment, it shall be
his duty to notify the owner of the property or the person having legal interest therein of
such fact using the form prescribed for the purpose. The owner of the property or the
person having legal interest therein or the City Assessor who is not satis ed with the
decision of the Board may, within thirty (30) days after receipt of the decision of said
Board, appeal to the Central Board of Assessment Appeals, as de ned under Section 230
of the Local Government Code of 1992. The decision of the Central Board shall be nal
and executory.
SECTION 11. Effect of Appeal on the Payment of Real Property Tax . — Appeal
on assessment of real property made under the provisions of this Code shall, in no case,
suspend the collection of the corresponding realty taxes on the property involved as
assessed by the City Assessor, without prejudice to subsequent adjustment depending
upon the final outcome of the appeal.
ARTICLE II
Imposition of Real Property Tax
SECTION 12. Power to Levy Real Property Tax. — The City of Pasig hereby levies
an annual ad valorem tax on real property such as land, building, machinery and other
improvement not hereinafter specifically exempted.
SECTION 13. Rates of Levy. — There is hereby imposed a basic real property tax
of one and one-half percent (1 1/2%) on the assessed value of residential property, and
two percent (2%) on the assessed value of real property classi ed as commercial,
industrial and special.
SECTION 14. Exemption from Real Property Tax . — The following are exempted
from payment of the real property tax:
(a) Real property owned by the Republic of the Philippines or any of its political
subdivisions except when the bene cial use thereof has been granted, for
consideration or otherwise, to a taxable person.
(b) Charitable institutions, churches, parsonages or convents appurtenant
thereto, mosques, non-pro t, or religious cemeteries and all lands, buildings
and improvements actually, directly, and exclusively used for religious
charitable or educational purpose.
(c) All machineries and equipment that are actually, directly, and exclusively used
by local water districts and government-owned or -controlled corporations
engaged in the supply and distribution of water and/or generation and
transmission of electric power.
(d) All real property owned by duly-registered cooperatives as provided for under
Republic Act No. 6938; and
(e) Machinery and equipment used for pollution control and environmental
protection.
ARTICLE III
Special Levies on Real Property
SECTION 15. Additional Levy on Real Property for the Special Education Fund
(SEF). — There is hereby imposed an annual tax of one percent (1%) on the assessed value
of real property which shall be in addition to the basic real property tax. The proceeds
thereof shall exclusively accrue to the Special Education Fund (SEF).
SECTION 16. Additional Ad Valorem Tax on Idle Lands . — There is hereby levied
an annual tax on idle lands at the rate of three percent (3%) of the assessed value of the
property which shall be in addition to the basic real property tax.
SECTION 17. Idle Lands Coverage. — For purposes of real property taxation, idle
lands shall include lands located in the City, more than one thousand (1,000) square meter
in area one-half (1/2) of which remain unutilized or unimproved by the owner of the
property or person having legal interest therein.
Regardless of land area, this Section shall likewise apply to residential and
commercial lots in subdivision duly-approved by proper authorities, the ownership of
which has been transferred to individual owners, who shall be liable for the additional tax.
Provided, however, the individual lots of such subdivisions, the ownerships of which has
not been transferred to the buyer shall be considered as part of the subdivision, and shall
be subject to the additional tax payable by the subdivision owner or operator.
To further speci cally de ne the coverage of idle lands, the following typology are
established:
(a) Type I — refers to any residential, commercial or industrial land that is vacant
and devoid of any improvement or any type of preparation applied to the land
to commence construction of improvements (e.g., pre-construction
processes such as land clearing, excavation, trenching, grading, etc.);
(b) Type II — refers to any residential, commercial or industrial land with existing
improvements that does/do not cover more than 50% of the total land area;
and
(c) Type III — refers to any residential, commercial or industrial land where the
total value of existing improvements is less than 50% of the assessed value
of the land.
SECTION 18. Idle Lands Exempt from Tax . — The City of Pasig hereby exempts
idle lands from the additional levy where existing conditions physically or legally prevent
the landowner or the person having legal interest therein from improving, utilizing, or
cultivating the same. Such conditions shall include the following:
(a) Financial losses of the owner due to force majeure such as fire, flood, typhoon,
earthquake, and other causes of similar nature declared by the owner in a
sworn statement to be submitted to the City Assessor stating the grounds
therefore. If the idle land is not improved after two (2) years from the date of
the occurrence of the loss, the tax provided under this Section shall be
imposed.
(b) Existing civil disturbance such as court litigations (e.g., eviction of informal
settlers, petition for legal easement of right of way, injunction preventing the
introduction of improvements and other similar circumstances) involving the
land subject to tax mentioned in this Section as certi ed by the Court under
which the case is pending unless said land is not improved within one (1)
year after the final adjudication of the case.
(c) Acquired subdivision lots which remain idle due to the failure of the
subdivision developers or owners to develop the said subdivision plot
accordance with the approved subdivision plan as determined by the City
Assessor. If within one (1) year from the time the subdivision is developed
the said lot still remain unutilized or unimproved, the tax provided, under this
Section shall be imposed.
SECTION 19. Collection and Accrual of Idle Land Tax . — The annual tax on idle
lands shall be collected in the same manner as that of the basic real property tax due
thereon without interest in four equal installments: The rst installment to be due and
payable on or before the thirty rst (31st) of March; the second installment on or before
the thirtieth (30th) of June; the third installment on or before the thirtieth (30th) of
September; the last installment on or before the thirty first (31st) of December.
Payments of idle land tax shall rst be applied to prior years' delinquencies, interest
and penalties, if any, and only after said delinquencies are settled may tax payments be
credited for the current period.
SECTION 20. Imposition of Penalty for Idle Land Tax . — If the idle land tax is not
paid within the time prescribed above there shall be added to the payment of interest at
the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until
the delinquent tax shall have been fully paid: Provided, however, that in no case shall the
total interest on the unpaid tax or portion thereof exceed thirty-six (36) months.
SECTION 21. Non-Retroactivity Effect for Idle Land Tax and Penalty . — Rates
and penalties imposed herein for Idle Land Tax shall not be applied retroactively.
SECTION 22. Listing of Idle Lands by the City Assessor. — The City Assessor
shall make and keep an updated record of all idle lands located within his area of
jurisdiction. For purposes of collection, the City Assessor shall furnish a copy thereof to
the City Treasurer who shall notify, on the basis of such record, the owner of the property
or person having legal interest therein of the imposition of the additional tax.
The City Assessor, in coordination with the City Treasurer, shall maintain a master
list of idle lands located within the City of Pasig which shall be annually reviewed and
updated. A copy of the updated master list of idle lands shall be submitted to the City
Mayor.
SECTION 23. Special Levy. — There is hereby imposed a special levy on the
lands comprised within the territorial jurisdiction of Pasig City specially bene ted by
public works projects or improvements funded by the Local Government of Pasig City.
Provided, however, that the special levy shall not exceed sixty percent (60%) of the actual
costs of such projects and improvements, including the cost of acquiring the land and
such other real property in connection therewith: Provided, further that the special levy
shall not apply to lands exempt from basic real property tax and to the remainder of the
land portions which have been donated to Pasig City for the construction of such project
or improvements. The special levy authorized herein shall be apportioned, computed, and
assessed according to the assessed valuation of the lands affected as shown by the
books of the City Assessor concerned, or its current assessed value as xed by said City
Assessor if the property does not appear of record in his books. Upon the effectivity of
the ordinance imposing special levy, the City Assessor concerned shall forthwith proceed
to determine the annual amount of special levy assessed against each parcel of land
comprised within the area especially bene ted and shall send to each landowner a written
notice thereof by mail, personal service or publication in appropriate cases. The
Implementing Rules and Regulations shall be prepared jointly by the City Assessor and the
City Engineer subject to the approval of the City Mayor.
SECTION 24. Special Assessment for Socialized Housing Program. — For
purposes of achieving the state policies and programs pronounced in Republic Act No.
7279, there is hereby imposed a special assessment to one-half percent (0.5%) on the
assessed value of all lands in excess of One Million Five Hundred Thousand Pesos
(P1,500,000.00) to be collected by the City Treasurer which shall accrue to the Socialized
Housing Programs of the Pasig City Government as authorized by Section 43 of Republic
Act No. 7279. The special assessment shall accrue to the general fund under a special
account to be established for the purpose.
SECTION 25. Socialized Housing Fund Utilization. — The Pasig City Government
shall utilize the Socialized Housing Tax (SHT) for one or a combination of the following
projects:
(a) Land purchase/land banking;
(b) Improvement of current/existing socialized housing facilities;
(c) Land development;
(d) Construction of core houses, sanitary cores, medium-rise buildings and other
similar structures;
(e) Financing of public-private partnership agreements of the Pasig City
Government and the National Housing Authority, with the private sector; and
(f) For the achievement of the state policies and program objectives of Republic
Act No. 7279 or the "Urban Development and Housing Act of 1992."
SECTION 26. Re-inventory of Lands for Socialized Housing. — For purposes of
identi cation of sites for the Socialized Housing Program, the City Assessor shall conduct
a re-inventory of all kinds of land and improvements within the territorial jurisdiction of
Pasig City within a period of two hundred eighty (280) days from the effectivity of this
Code. The inventory shall include the following:
(a) Residential lands;
(b) Government-owned lands. Whether owned by the National Government or any
of its subdivisions, instrumentalities, agencies, including government-owned
or controlled corporations and their subsidiaries;
(c) Unregistered or abandoned and idle lands; and
(d) Other lands.
In conducting the inventory, the City Assessor's O ce in coordination with the
Housing and Land Use Regulatory Board and with the assistance of the appropriate
government agencies shall indicate the type of land use and the degree of land utilization,
and other details or information necessary to carry out of the purposes of the Socialized
Housing Program. The City Assessor shall furnish the City Treasurer and the Sangguniang
Panlungsod with the list of lands to be affected by this special assessment.
SECTION 27. Term of Effectivity for Socialized Housing . — The City Treasurer
shall collect the special assessment for Socialized Housing Tax for a period of seven (7)
years commencing the calendar year 2018 until 2024.
SECTION 28. Tax Credit for Socialized Housing Tax . — Taxpayers dutifully
paying the special assessment for Socialized Housing Tax as imposed by Section 24,
shall enjoy a tax credit. The tax credit may be availed only after seven (7) years of
continuous payment. Furthermore, the taxpayer who avails of this tax credit must be a
taxpayer in good standing, as certi ed to by the City Treasurer and the City Assessor. The
tax credit granted shall be equivalent to the total amount of the special assessment paid
by the property owner, which shall be given, as follows:
(a) 8th year — 15%
(b) 9th year — 15%
(c) 10th year — 15%
(d) 11th year — 15%
(e) 12th year — 15%
(f) 13th year — 15%
(g) 14th year — 10%
Furthermore, only the registered owners may avail themselves of the tax credit, and
may not be continued by the subsequent property owners even if they are buyers in good
faith, heirs or possessor of a right in whatever legal capacity over the subject properties.
CHAPTER III
Collection of Real Property Tax
ARTICLE I
Collection of Real Property Tax
SECTION 29. Date of Accrual Tax . — The real property tax for any year shall
accrue on the rst (1st) day of January and from that date it shall constitute a lien on the
property which shall be superior to any other lien, mortgage, or encumbrance of any kind
whatsoever, and shall be extinguished only upon the payment of the delinquent tax.
SECTION 30. Collection of Tax . — The collection of the real property tax with
interest thereon and related expenses, and the enforcement of the remedies provided for
in this title shall be the responsibility of the City Treasurer concerned.
SECTION 31. Notice of Time for Collection of Tax . — The City Treasurer shall, on
or before the thirty- rst (31st) day of January each year, in case of the basic real property
and the additional tax for the SEF or on any other date to be prescribed by the
Sangguniang Panlungsod concerned in the case of any other tax levied under this Chapter,
post the notice of the dates when the tax may be paid without interest at a conspicuous
and publicly accessible place at City Hall. Said notice shall likewise be published in a
newspaper of general circulation in the locality once a week for two (2) consecutive
weeks.
SECTION 32. Payment of Real Property Taxes . — The owner of the real property
or the person having legal interest therein may choose to pay either in full or in four (4)
equal installments the basic real property tax and the additional tax for the SEF due
thereon without interest. The rst installment to be due and payable on or before the
thirty- rst (31st) of March; the second installment on or before the thirtieth (30th) of
June, the third installment, on or before thirtieth (30th) of September, and the last
installment on or before the thirty-first (31st) of December.
Payment of real property taxes shall rst be applied to prior years' delinquencies,
interest, and penalties, if any, and only after said delinquencies are settled may tax
payments be credited for the current period.
SECTION 33. Tax Discount for Advance and/or Prompt Payment . — If the basic
real property tax and the additional tax accruing to the SEF are paid in full before the
taxable year, i.e., before such tax, fees or charges accrue on the rst (1st) day of January
of each year, a fteen percent (15%) discount is hereby granted of the basic property tax
as well as the Special Education Fund (SEF). If the basic real property tax as well as the
Special Education Fund are paid in full from January 1 (one) to thirty-one (31) of each year,
a ten percent (10%) discount is likewise granted. If the basic real property tax as well as
the Special Education Fund (SEF) are paid on or before the end of every quarter in case of
installment payment, a ve (5%) discount is also granted. Failure to pay on the period
provided in Section 32 hereof shall be penalized an interest provided in Section 37 of this
Code. If the installment period is extended by virtue of a resolution or an ordinance by the
Sangguniang Panlungsod, the basic real property tax as well as the Special Education fund
shall be paid without discount and penalties.
SECTION 34. Payment under Protest. —
(a) No protest shall be entertained unless the taxpayer rst pays the tax. There
shall be annotated on the tax receipts the words "paid under protest." The protest in
writing must be led within thirty (30) days from payment of the tax to the City Treasurer,
who shall decide the protest within sixty (60) days from receipt.
(b) The tax or a portion thereof paid under protest shall be held in trust by the City
Treasurer.
(c) In the event that the protest is nally decided in favor of the taxpayer, the
amount or portion of the tax protest shall be refunded to the protestant, or applied as tax
credit against his existing or future tax liability.
(d) In the event that the protest is denied or upon the lapse of the sixty (60)-day
period prescribed in subparagraph (a) the taxpayer may avail of the remedies as provided
in Chapter 3, Title II, Book II of Republic Act No. 7160.
SECTION 35. Repayment of Excessive Collection. — When an assessment of
basic real property tax, or any other tax levied, is found to be illegal or erroneous and the
tax is accordingly reduced or adjusted, the taxpayer may le a written claim of refund or
credit for taxes and interest with the City Treasurer within (2) years from the date taxpayer
is entitled to such reduction or adjustment.
The City Treasurer shall decide the claim for tax refund or credit within sixty (60)
days from receipt thereof. In case the claim or tax refund or credit is denied, the taxpayer
may avail of the remedies as provided in appeal before the Local Board of Assessment
Appeals pursuant to Republic Act No. 7160.
SECTION 36. Notice of Delinquency in the Payment of Real Property Tax. —
(a) When property tax or any other tax imposed under this Chapter becomes
delinquent, the City Treasurer shall immediately cause a notice of the delinquency to be
posted at the main entrance of the City Hall and in a publicly accessible and conspicuous
place in each barangay of the local government unit concerned. The notice of delinquency
shall also be published once a week for two (2) consecutive weeks, in a newspaper of
general circulation in the city.
(b) Such notice shall specify the date upon which the tax became delinquent and
shall state that personal property may be distrained to effect payment, it shall likewise
state that at any time before the distraint of personal property, payment of the tax with
surcharges, interest, and penalties may be made in accordance with the next following
section, and unless the tax, surcharges, and penalties are paid before the expiration of the
year for which the tax is due, except when the notice of assessment or special levy is
contested administratively or judicially, the delinquent real property will be sold at public
auction, and the title to the property will be vested in the purchaser, subject however, to
the right of the delinquent owner of the property or any person having legal interest
therein to redeem the property within one (1) year from the date of sale.
SECTION 37. Interest on Unpaid Real Property Tax . — In case of failure to pay
the basic real property tax or any other tax levied under this Chapter upon the expiration of
the periods as provided or when due, as the case may be, shall subject the taxpayer to the
payment of interest at the rate of two percent (2%) per month on the unpaid amount or a
fraction thereof, until the delinquent tax shall have been fully paid. Provided however that
in no case shall the interest on the unpaid tax or portion thereof exceed thirty-six (36)
months.
SECTION 38. Remedies for the Collection of Real Property Tax . — For the
collection of the basic real property tax and any other tax levied under this title, the local
government unit concerned may avail of the remedies by administrative action through
levy on real property or by judicial action.
SECTION 39. Local Government's Lien . — The basic real property and other tax
levied under this Chapter constitute a lien on the property subject to tax, superior to all
liens, charges or encumbrances in favour of any person, irrespective of the owner or
possessor thereof, enforceable by administrative or judicial action, may only extinguished
upon payment of the tax and related interests and expenses.
SECTION 40. Levy on Real Property. — After the expiration of the time required
to pay the basic real property tax or any other tax levied under this Chapter, real property
subject to such tax may be levied upon through the issuance of warrant on or before, or
simultaneously with the institution of the civil action for the collection of the delinquent
tax. The City Treasurer, when issuing a warrant of levy shall prepare a duly-authenticated
certi cate showing the name of the delinquent owner of the property or the person having
a legal interest therein, the description of the property, the amount of tax due and the
interest thereon. The warrant shall operate with the force of a legal execution throughout
the Philippines. The warrant shall be mailed to or served upon the delinquent owner of the
real property or person having legal interest therein, or in case he is out of the country or
cannot be located, to the administrator or occupant of the property. At the same time,
written notice of the levy with the attached warrant shall be mailed to or served upon the
City Assessor and the Registrar of Deeds of Pasig City, who shall annotate the levy on the
tax declaration and certificate of title of the property, respectively.
The levying o cer shall submit a report on the levy to the Sangguniang Panlungsod
within ten (10) days after receipt of the warrant by the owner of the property or person
having legal interest therein.
SECTION 41. Penalty for Failure to Issue and Execute Warrant. — Without
prejudice to criminal prosecution under the Revised Penal Code and other applicable laws,
the City Treasurer or his deputy who fails to issue or execute the warrant of levy within one
(1) year from the time the tax becomes delinquent or within thirty (30) days from the date
of the issuance thereof, or who is found guilty of abusing the exercise thereof in an
administrative or judicial proceedings shall be dismissed from the service.
SECTION 42. Advertisement and Sale. — Within thirty (30) days after service of
the warrant of levy, the City Treasurer shall to proceed to publicly advertise for sale or
auction the property or a usable portion thereof as may be necessary to satisfy the tax
delinquency and expenses of sale. The advertisement shall be effected by posting a
notice at the main entrance of City Hall, and in publicly accessible and conspicuous place
in the barangay where the real property is located, and by publication once a week for two
(2) weeks in a newspaper of general circulation in the City. The advertisement shall
specify the amount of the delinquent tax, the interest due thereon and expenses of sale,
the date and place of sale, the name of the property to be sold. At any time before the
date xed for the sale, the owner of the property or person having legal interest therein
may stay the proceedings by paying the delinquent tax, the interest due thereon and the
expenses of sale. The sale shall be held either at the main entrance of the city hall, or on
the property to be sold, or at any other place as specified in the notice of the sale.
Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a
report of the sale to the Sangguniang Panlungsod, and which shall form part of his
records. The City Treasurer shall likewise prepare and deliver to the purchaser a
certi cate of sale which shall contain the name of the purchaser, a description of the
property sold, the amount of the delinquent tax, the interest due thereon, the expenses of
sale and brief description of the proceedings: Provided, however, that proceeds of the
sale in excess of the delinquent tax, the interest due thereon, and the expenses of sale
shall be remitted by the City Treasurer to the owner of the real property or person having
legal interest therein within sixty (60) days from issuance of certificate of sale.
The City Treasurer may, by ordinance duly approved, advance an amount su cient
to defray the cost of collection through the remedies provided for in this Ordinance,
including the expenses of advertisement and sale.
SECTION 43. Redemption of Property Sold. — Within one (1) year from the date
of sale, the owner of the delinquent real property or person having legal interest therein, or
his representative, shall have the right to redeem the property upon payment to the City
Treasurer of the amount of the delinquent tax, including the interest due thereon and the
expenses of sale from the date of delinquency to the date of sale, plus interest of not
more than two percent (2%) per month on the purchase price from the date of sale to the
date of redemption including the remitted process sale. Such payment shall invalidate the
certi cate of sale issued to the purchaser and the owner of the delinquent real property or
person having legal interest therein shall be entitled to a certi cate of redemption which
shall be issued by the City Treasurer or his deputy.
From the date of sale until the expiration of the period of redemption, the delinquent
real property shall remain in the possession of the owner or person having, legal interest
therein who shall be entitled to the income and other fruits thereof.
The City Treasurer or his deputy, upon receipt from the purchaser of the certi cate
of sale, shall forthwith return to the latter the entire amount paid by him plus interest of
not more than two percent (2%) per month. Thereafter, the property shall be free from the
lien of such delinquent tax, interest due thereon and expenses of sale.
SECTION 44. Final Deed to Purchaser. — In case the owner or person having
legal interest therein fails to redeem the delinquent property as provided herein, the City
Treasurer shall execute a deed conveying to purchaser said property, free from lien of the
delinquent tax, interest thereon and expenses of sale. The deed shall brie y state the
proceedings upon which the validity of the sale rests.
SECTION 45. Purchaser of Property by the City Government for Want of Bidder.
— In case there is no bidder for the real property advertised for sale as provided herein, or
if the highest bid is for an amount insu cient to pay the real property tax and the related
interests and cost of sale the City Treasurer conducting the sale shall purchase the
property in behalf of the City Government of Pasig to satisfy the claim and within (2) days
thereafter shall make a report of proceedings to the City Mayor and the Sangguniang
Panlungsod which shall be re ected upon the records of his o ce. It shall be the duty of
the Register of Deeds, upon registration with his o ce of any such declaration of
forfeiture to transfer the title of the forfeited property to the City Government of Pasig
concerned without the necessity of an order from a competent court.
Within one (1) year from the date of such forfeiture, the taxpayers or any of his
representative, may redeem the property by paying to the local treasurer the full amount
of the property tax and related interests and the cost of sale. If the property is not
redeemed as provided herein, the ownership thereof shall be fully vested on the City
Government of Pasig.
SECTION 46. Re-Sale of Real Estate Taken for Taxes, Fees, or Charges . — The
Sangguniang Panlungsod may, by ordinance duly-approved and upon notice of not less
than twenty (20) days, shall sell and dispose of the real property acquired under the
preceding Section at public auction. The proceeds of the sale shall accrue to the general
fund of the City Government of Pasig.
SECTION 47. Further Distraint or Levy. — Levy may be repeated if necessary
until the full amount due, including all expenses, is collected.
SECTION 48. Collection of Real Property Tax through the Courts . — The City
Government of Pasig may enforce the collection of the basic real property tax or any other
tax levied under this Ordinance by civil action in any court of competent jurisdiction. The
civil action shall be led by the City Treasurer within the period prescribed in Section 270
of Republic Act No. 7160.
SECTION 49. Action Assailing Validity of Tax Sale. — No court shall entertain any
action assailing the validity of any sale at public auction of real property or rights therein
under this title until the taxpayer shall have deposited with the court the amount for which
the real property was sold, together with interest of two percent (2%) per month from the
date of sale to the time of the institutions of the action. The amount so deposited shall be
paid to the purchaser at the auction sale if the deed is declared invalid but it shall be
returned to the depositor if the action fails.
No court shall declare a sale at public auction invalid by the reason of irregularities
or informalities in the proceedings unless the substantive rights of the delinquent owner
of the real property or the person having legal interest have been impaired.
SECTION 50. Payment of Delinquent Taxes on Property Subject of Controversy .
— In any action involving the ownership or possession of, or succession to, real property,
the court may motu proprio or upon representation of the City Treasurer or his deputy
award such ownership, possession or succession to any party to the action upon payment
to the court of the taxes with interest due on the property and all other cost that may be
accrued subject to the final outcome of the action.
SECTION 51. Treasurer to Certify Delinquencies Remaining Uncollected . — The
City Treasurer or his deputy shall prepare a certi ed list of all real property tax
delinquencies which remained uncollected or unpaid for at least one (1) year in his
jurisdiction, and a statement of the reason or reasons for such non-collection or non-
payment, and shall submit the same to the Sanggunian concerned on or before the thirty-
rst (31st) of December of the year immediately succeeding the year which the
delinquencies were incurred, with a request for assistance in the enforcement of the
remedies for collection provided herein.
SECTION 52. Grant of Reliefs. — The following are the rules for the grant of
relief from payment of penalties for real property taxes, and idle land tax:
(a) Period of Delinquency Discount on Penalties

1 year to 3 years 5%
4 years to 6 years 10%
7 years or more 20%
(b) The foregoing discount shall not be extended to taxpayers who have an
existing compromise agreement on the staggered payment of taxes and
interest due.
(c) Any taxpayer who has been granted relief from taxes and penalties shall not
be eligible to pay the taxes including penalties on installment basis and shall
be obliged to pay them in full.
(d) The original taxes and/or penalties shall immediately be due and demandable,
if there is failure on the part of the taxpayer to pay the discounted taxes and
or penalties on time.
SECTION 53. Administrative Provision. — As per Section 219 of the Local
Government Code of 1991 under General Revision of Assessments and Property
Classi cation, the City Assessor shall undertake a general revision of real property tax
assessments every three (3) years after effectivity of this Code.
CHAPTER IV
Disposition of Proceeds
ARTICLE I
Proceeds of Real Property Tax
SECTION 54. Distribution of Proceeds. — The proceeds of the basic real
property tax, including the interest thereon, and proceeds from the use, leases or
disposition, sale or redemption of property acquired at a public auction, in accordance
with the provisions of this title by the City shall be distributed as follows:
(a) City, seventy percent (70%) shall accrue to the general fund of the City; and
(b) Barangays thirty percent (30%) which shall be distributed among the
component barangays of the cities where the property is located in the
following manner:
i. Fifty percent (50%) shall accrue to the barangay where the property is
located.
ii. Fifty percent (50%) shall accrue equally to the component barangays of
the City.
The share of each barangay shall be released, without need of any further action,
directly to the Barangay Treasurer on a quarterly basis within ve (5) days after the end of
each quarter and shall not be subject to any lien or holdback for whatever purposes.
SECTION 55. Application or Proceeds of the Additional One Percent SEF Tax . —
The proceeds from the additional one percent (1%) tax on real property accruing to the
SEF shall be automatically released to the Pasig School Board. Provided, however, that the
proceeds shall be allocated for the operation and maintenance of public schools,
construction and repair of school buildings, facilities and equipment, educational
research, purchase of books and periodicals, and sports development as determined and
approved by the Pasig School Boards.
SECTION 56. Proceeds of the Tax on Idle Lands . — The proceeds of the
additional real property tax on idle lands shall accrue to the general fund of Pasig City.
SECTION 57. Proceeds of the Special Levy. — The proceeds of the special levy
on lands bene ted by public works, projects, and other improvement shall accrue to the
general fund of Pasig City.
CHAPTER V
Taxes on Business
ARTICLE I
Graduated Tax on Business
SECTION 58. Imposition of Tax . — There is hereby levied an annual tax on
business mentioned in this Chapter at rates prescribed thereafter.
(a) On manufacturers , assemblers, repackers, processors, brewers, distillers,
recti ers, and compounders of liquors, distilled spirits, and wines or
manufacturers of any article of commerce of whatever kind or nature, in
accordance with the following schedule:
With gross sales or receipts for the preceding calendar year in the amount of:
Tax per Annum

Amount of Gross Sales/Receipts
(in Philippine Pesos)
Less than 50,000.00 1,271.05
More than 50,000.00 but less than 75,000.00 2,032.80
75,000.00 or more but less than 100,000.00 2,541.00
750,000.00 or more but less than 1,000,000.00 15,400.00
1,000,000.00 or more but less than 21,175.00
2,000,000.00
3,000,000.00
4,000,000.00
5,000,000.00
5,000,000.00 to 6,500,000.00 37,537.50
In excess of 6,500,000.00 at a rate of fifty-six and
one-fourth percent
(56.25%) of one percent
(1%)
(b) On wholesalers, distributors, or dealers in any article of commerce of
whatever kind or nature in accordance with the following schedules:
Tax per Annum

Less than 50,000.00 1,016.40
1,000,000.00 to 2,000,000.00 15,400.00
In excess of 2,000,000.00 at a rate of seventy-five
percent (75%) of one
percent (1%)
( c ) On essential commodities — The tax on business for exporters,
manufacturers, millers, producers, wholesalers, importers, distributors,
dealers, or retailers of essential commodities enumerated hereunder shall be
at a rate of one-half (1/2) of the prescribed under subsections (a), (b), and (d)
of this Section.
1. Rice and Corn;
2. Wheat or cassava our, meat, dairy products, locally manufactured,
processed or preserved food, sugar, salt and agricultural, marine, and
fresh water products, whether in their original state or not;
3. Cooking oil and cooking gas;
4. Laundry soap, detergents, and medicines;
5. Agricultural implements, equipment and post-harvest facilities,
fertilizers, pesticides, insecticides, herbicides and other farm inputs;
6. Poultry feeds and other animal feeds;
7. School supplies; and
8. Cement.
Taxpayers dealing in essential and non-essential commodities or both shall
present their separate books of accounts for essential and non-essential
items for veri cation when paying taxes and/or fees. Provided, that, when the
sales are not made separate or segregated it will be considered as sales for
non-essential commodities.
(d) On retailers . —
Amount of Gross Sales/Receipts Tax per Annum

400,000.00 or less 3.00%
In excess of 400,000.00 1.50%

For gross receipts or sales of Fifty Thousand Pesos (P50,000.00) or less, the
Barangays shall have the exclusive power to impose tax on retail stores.
For retailers without valid supporting nancial documents, the Presumptive
Income Level shall apply as defined under Section 61 of this Code.
(e) Exporters/Importers . — Exporters of non-essential commodities shall be
taxed either under manufacturer or wholesaler depending on how the
business is conducted or operated. An importer shall be considered and
taxed as wholesaler.
( f ) On contractors and other independent contractors , such as but not
limited to general engineering, general building and specialty contractors,
lling, demolition and salvage works contractors, proprietors or operators of
mine drilling apparatus, persons engaged in the installation of water system,
and gas or electric light, heat or power, proprietors or operators of smelting
plants; engraving, plating, and plastic lamination establishments, proprietors
or operators of establishments; for repairing, repainting, upholstering,
washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and
battery charging, proprietors or operators of furniture shops and
establishments for planning or surfacing and re-cutting of lumber, and
sawmills under contract to saw or cut logs belonging to others, proprietors
or operators of dry-cleaning or dyeing establishments, steam laundries, and
laundries using washing machines, proprietors or owners of shops for the
repair of any kind of furniture and shoe repairing by machine or any
mechanical contrivance, proprietors or operators of establishments or lots
for parking purposes; proprietors or operators of tailors shops, dress shops,
beauty parlors, barbershops, massage clinic, sauna, Turkish and Swedish
baths, slenderizing and building saloons and similar establishments,
photographic studios, funeral parlors, proprietors or operators of hotels,
motels, and lodging houses, proprietors or operators of forwarding
establishments, master plumbers, smiths, and house or sign painters,
bookbinder, lithographers, business agents, private detective or watchman
agencies, commercial and immigration brokers; owners, lessors and
distributors of cinematographic lm and off-site Automated Teller Machine
(ATM), in accordance with the following schedule:
Tax per Annum

Less than 50,000.00 857.45

1,000,000.00 to 2,000,000.00 17,710.00
In excess of 2,000,000.00 at a rate of seventy-five
percent (75%) of one
percent (1%)
For purposes of this section, the tax on multi-year projects undertaken general
engineering, general building, and specialty contractors shall initially be
based on the total contract price, payable in equal annual installments within
the project term.
Upon completion of the project, the taxes shall be recomputed on the basis of
the gross receipts for the preceding calendar years and the de ciency tax, if
there be any, shall be collected as provided in this Ordinance.
In cases of projects completed within the year, the tax shall be based upon the
contract price and shall be paid upon the issuance of the Mayor's Permit.
(g ) On Banks . — Annual tax of sixteen and one-half percent (16.50%) of one
percent (1%) of the gross receipts of the preceding year derived from
interest, nancial leasing, dividends, rentals on property and pro t from
exchange or sale of property, insurance premium and rentals of safety
deposit box.
(h) On Other Financial Institutions including non-bank nancial intermediaries,
lending investors, nance and investment companies, pawnshops, money
shops, insurance companies, stock markets, stock brokers and dealers in
securities and foreign exchange, an annual tax of seventy- ve percent (75%)
of one percent (1%) of the gross receipts of the preceding year derived from
interest, nancial leasing, dividends, rentals on property and pro t from
exchange or sale of property, insurance premiums, and the like.
(i) On Sari-Sari Stores when the gross sales from the preceding year exceeds
Fifty Thousand Pesos (P50,000.00) and/or when such sari-sari store is not
exclusively taxed by the barangay, the rate of the tax shall be one-half (1/2) of
the rate of retailers, as detailed in this section under paragraph (d).
( j ) On Carinderias , the rate of the tax shall be one-half (1/2) of the rate of
restaurants, as detailed in this section under paragraph (m).
(k) On peddlers engaged in the sale of any merchandise or article of commerce,
at the rate of One Hundred Fifty Pesos (P150.00) per peddler annually.
Delivery trucks, vans or vehicles used by manufacturers, producers, wholesalers,
dealers or retailers enumerated under Section 141 of Republic Act No. 7160
shall be exempt from the peddlers tax herein imposed.
The tax herein imposed shall be payable within the rst twenty (20) days of
January. An individual who will start to peddle merchandise or articles of
commerce after the twentieth (20th) of January shall pay the full amount of
the tax before engaging in such activity.
(l) On operators of public utility vehicles with or without booking o ce
maintaining a terminal, or a waiting station for the purpose of carrying
passengers from this City under a certi cate of public convenience and
necessity, or similar franchises shall be taxed at a rate of 3.0% annually,
including but not limited to:
1. Air-conditioned buses;
2. Buses without air conditioning;
3. "Mini" buses; and
4. Jeepneys/Fieras/Tamaraws/Taxis/Tricycles/Utility Vehicle/AUV/Habal
Habal.
( m ) On any and all business, not otherwise speci ed in preceding
paragraphs, there is hereby imposed a tax at a rate of three percent (3%)
annually off the gross sales or receipts of the preceding calendar year,
including but not limited to the following establishments:
1. Cafes, cafeterias, ice cream and other refreshment parlors, restaurants,
soda fountain bars, restaurants or food caterers;
2. Night clubs, or day clubs, cocktail lounges, cabarets or dance halls,
karaoke bars;
3. Lessors, dealers, brokers, agents and developers of real estate;
4. Boarding houses, pension houses, apartments, apartelles, and
condominium;
5. Private Cemeteries and Memorial Parks;
6. Privately-owned markets; shopping centers, malls;
7. Amusement Place/s, Amusement Devices;
8. Travel Agencies; and
9. Operators of Cable Network System.
SECTION 59. Time of Payment. — Unless otherwise provided in this code, all
taxes, fees and charges, shall be paid within the rst twenty (20) days of January or of
each subsequent quarter, as the case may be.
SECTION 60. Surcharges and Penalties on Unpaid Taxes, Fees or Charges . —
There is hereby imposed a surcharge of twenty- ve percent (25%) of the amount taxes,
fees, or charge not paid on time and an interest at the rate of two percent (2%) per month
of unpaid taxes, fees or charges including surcharges, until such amount is fully paid but in
no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six
(36) months.
SECTION 61. Presumptive Income Level. — For every tax period, the City
Treasurer shall prepare a strati ed schedule of Presumptive Income Level (PIL) to
approximate the gross receipt of each and all business classi cations. In the event that
the taxpayer fails to provide valid supporting nancial documents in his declaration of
gross sales/receipts/revenue, this section herein shall apply.
The PIL technique makes use of easily veri able indicators as means for
determining gross sales. It is based on the logical assumption that do not require
monitoring of business establishments nor nancial audit and complicated computation.
The indicators can be in the form of estimated daily sales/gross receipts, average number
of customers, estimates of inventories, inventory turnover and mark-ups, space occupied,
occupancy rates, and others. The indicators will also depend on the nature of the
business. The major consideration in identifying possible indicators should be that these
are easy to quantify, veri able, common for the business, and acceptable to both the City
and the taxpayers.
(in Philippine
Pesos)
Regular Establishments:
Presumptive
Income Level
1 Bakeshops/commissary kitchens 700,000.00
2
3 Barber
Beauty shops
parlors 300,000.00
500,000.00
4 Beer/liquors/wines 300,000.00
5 Cafes/coffee shops 350,000.00
6 Carinderias 300,000.00
7 Caterer 1,000,000.00
8 Cigarette dealers 60,000.00
9 Cocktail lounge, night or day clubs 2,500,000.00
10 Consultancy services 1,000,000.00
11 Contractors 2,000,000.00
12 Dress shops/tailor shops 300,000.00
13 Drugstores 600,000.00
14 Eateries/canteens 400,000.00
15 Furniture shop 1,500,000.00
16 Groceries/mini-mart 1,000,000.00
17 Hardware stores — construction materials/lumber 2,000,000.00
18 Junk shop 800,000.00
19 Pawn Shops, Money Changer, Lending Institution, other
financing institutions including investment/holdings 1,100,000.00
20 Restaurants 1,000,000.00
21 Retailer — automotive/electronic parts and
equipment/supplies 1,000,000.00
22 Retailers — general merchandise 600,000.00
23 Sari-sari stores 250,000.00
24 Small scale manufacturers 500,000.00
25 Small scale services (i.e., key duplication, repair of small
appliances and the like) 400,000.00
26 Videoke bars/beer house/cocktail lounge and the like 1,500,000.00
27 Vulcanizing shops 300,000.00
28 Wholesalers/distributors 1,500,000.00
29 Others 300,000.00
Public/Government-Operated Presumptive
Market Stalls Income Level
1 Bags and Footwear 600,000.00
2 Buko 400,000.00
3 Candies and Bread 675,000.00
4 Cereal and Rice 2,000,000.00
5 Charcoal 425,000.00
6 Chicken 1,600,000.00
7 Commercial (Mega Parking) 1,300,000.00
8 Dried Fish 600,000.00
9 Egg 680,000.00
10 Fish (Fresh) 1,300,000.00
11 Flower Shop 300,000.00
12 Food Court 750,000.00
13 Fruits (Retail) 400,000.00
14 Fruits (Wholesale) 700,000.00
15 Glassware 750,000.00
16 Grocery (Essential) 325,000.00
17 Grocery (Non-essential) 700,000.00
18 Gulaman 525,000.00
19 Jewelry 750,000.00
20 Meat 1,600,000.00
21 Mini Grocery (Essential) 250,000.00
22 Mini Grocery (Non-Essential) 375,000.00
23 Native 750,000.00
24 Niyog/Gilingan 475,000.00
25 Novelties 575,000.00
26 Plants 425,000.00
27 Plastic, Bag, Container 775,000.00
28 Processed Meat 1,400,000.00
29 RTW 550,000.00
30 Services 575,000.00
31 Special Commercial 700,000.00
32 Textile and Clothing 580,000.00
33 Vegetable (Retail) 450,000.00
34 Vegetable (Wholesale) 650,000.00
* subject for review and amendments, if necessary every three (3) years.
Any assessment for all lines of businesses below the minimum required level may
be allowed when supported by BIR returns or other financial documents.
SECTION 62. Tax on Newly-Started Business . — For newly started business, the
tax shall be xed by the quarter. The initial tax for the quarter in which the business starts
to operate shall be one-fourth (1/4) of one-tenth (1/10) percent of one percent (1%) of the
capital investment. In the succeeding quarter, the tax shall be based on the gross receipts
of the preceding quarter in accordance with the rate prescribed in the pertinent schedule.
In the succeeding year, the tax shall be based on the gross receipts of the preceding
calendar year, as provided in the pertinent schedules in this Article.
ARTICLE II
Situs of Tax
SECTION 63. Situs of the Tax. —
1. For purposes of collection of the business tax under the "situs" of the tax law,
the following definition of terms and guidelines shall be strictly observed:
a) Principal Office — the head or main o ce of the businesses appearing in the
pertinent documents submitted to the Securities and Exchange Commission,
or the Department of Trade and Industry, or other appropriate agencies as
the case may be.
The city speci cally mentioned in the articles of the incorporation or o cial
registration papers as being the o cial address or said principal o ce shall
be considered as the situs thereof.
In case there is a transfer or relocation of the principal o ce to another city, it
shall be the duty of the owner, operator or manager of the business to give
due notice of such transfer or relocation to the local chief executives of the
cities concerned within fteen (15) days after such transfer or relocation is
affected.
b ) Branch or Sales O ce — a xed place in a locality which conducts
operations of the businesses as an extension of the principal o ce.
However, o ces used only as display areas of the products where no stocks
or items are stored for sale, although orders for the products may be
received thereat, are not branch or sales o ces as herein contemplated. A
warehouse which accepts orders and/or issues sales invoices independent
of a branch with sales office shall be considered as a sales office.
c) Warehouse — a building utilized for the storage of products for sale and from
which goods or merchandise are withdrawn for delivery to customers or
dealers, or by persons acting on behalf of the business. A warehouse that
does not accept orders and/or issue sales invoices as aforementioned shall
not be considered a branch or sales office.
d) Plantation — a tract of agricultural land planted to trees or seedlings whether
fruit bearing or not, uniformly spaced or seeded by broadcast methods or
normally arranged to allow highest production. For purpose of this Article,
inland fishing ground shall be considered as a plantation.
e ) Experimental Farms — agricultural lands utilized by a business or
corporation to conduct studies, tests, researchers or experiments involving
agricultural, agri-business, marine or aquatic livestock, poultry, daily and other
similar products for the purpose of improving the quality and quantity of
goods and products. However, on-site sales of commercial quantity made in
experimental farms shall be similarity imposed the corresponding tax.
2. Sales Allocation
a) All sales made in locality where there is branch or sales o ce or warehouse
shall be recorded in said branch or sales o ce or warehouse and the tax
shall be payable to where the same is located.
b) In cases where there is no such branch, sales o ce, plant or plantation in the
locality where the sale is made, the sale shall be recorded in the principal
o ce along with the sales made by said principal o ce and the tax shall
accrue to the city where said principal office is located.
c) In cases where there is a factory, project o ce, plant or plantation in pursuit of
business, thirty percent (30%) of all sales recorded in the principal office shall
be taxable by the city where the principal o ce is located and seventy
percent (70%) of all sales recorded in the principal o ce shall be taxable by
the city or municipality where the factory, project o ce, plant or plantation is
located.
The sales allocation in (a) and (b) above shall not apply to experimental farms.
LGUs where only experimental farms are located shall not be entitled to the
sales allocation herein provided for.
d) In case of a plantation located in a locality other than that where the factory is
located, said seventy percent (70%) sales allocation shall be divided as
follows:
Sixty percent (60%) to the city where the factory is located; and
Forty percent (40%) to the city where the plantation is located.
e) In cases where there are two (2) or more factories, project o ces, plants or
plantations located in different localities, the seventy percent (70%) sales
allocation shall be pro-rated among the localities where such factories,
project o ces, plants and plantations are located in proportion to their
respective volumes of production during the period for which the tax is due.
In the case of project o ces of services and other independent contractors, the
term production shall refer to the costs of projects actually undertaken
during the tax period.
The foregoing sales allocation under paragraph (c) hereof shall be applied
irrespective of whether or not sales are made in the locality where the
factory, project o ce, plant or plantation is located. In case of sales made by
the factory, project o ce, plant or plantation, the sale shall be covered by
paragraph (a) or (b) above.
In case of manufacturers or producers which engage the services of an
independent contractor to produce or manufacture some of their products,
the rules on situs of taxation provided in this article as clari ed in the
paragraphs above shall apply except that the factory or plant and warehouse
of the contractor utilized for the production or storage of the manufacturer's
products shall be considered as the factory or plant and warehouse of the
manufacturer.
All sales made by the factory, project o ce, plant or plantation located in this
city shall be recorded in the branch or sales o ce which is similarly located
herein, and shall be taxable by this city. In case there is no branch or sales
o ce or warehouse in this city, but the principal o ce is located therein, the
sales made in the factory shall be taxable by this city along with the sales
made in the principal office.
3. Port of Loading — the city where the port of loading is located shall not levy
and collect the tax imposable under this Ordinance unless the exporter maintain in said
city, its principal o ce, a branch, sales o ce, warehouse, factory, plant or plantation in
which case the foregoing rule on the matter shall apply accordingly.
4. Route Sales — sales made by route trucks, vans or vehicles in this city where
a manufacturer, producer, wholesaler maintains a branch or sales o ce or warehouse
shall be recorded in the branch or sales office or warehouse and shall be taxed herein.
This city shall tax the sales of the products withdrawn by route trucks from the
branch, sales office or warehouse located herein but sold in another locality.
ARTICLE III
Payment of Business Taxes
SECTION 64. Payment of Business Taxes. —
(a) The taxes imposed under this Ordinance shall be payable for every separate or
distinct establishment or place where the business subject to the tax is conducted and
one line of business does not become exempt by being conducted with some other
businesses for which such tax has been paid. The tax on a business must be paid by the
person conducting the same.
The conduct or operation of two or more related businesses by any one person,
natural or juridical, shall require the issuance of a separate permit or license to each
business.
(b) In cases where a person conducts or operates two (2) or more of the
businesses mentioned herein which are subject to the same rate of imposition, the tax
shall be computed on the combined total gross sales or receipts of the said two (2) or
more related businesses.
(c) In cases where a person conducts or operates two (2) or more businesses
which are subject to different rates of imposition, the taxable gross sales or receipts of
each business shall be reported independently and tax thereon shall be computed on the
basis of the pertinent schedule.
SECTION 65. Accrual of Tax . — Unless otherwise provided herein, local taxes,
fees, and charges shall accrue on the rst (1st) day of January of each year as regards tax
subjects then liable therefore, but an entirely new tax, fee or charge, or charges in the rates
of existing taxes, fees, or charges, shall accrue on the rst (1st) day of the quarter next
following the effectivity of the Ordinance imposing such new levies or rates.
SECTION 66. Time of Payment. — Unless otherwise speci cally provided herein,
all taxes prescribed in this Article which are and accruing to Pasig City shall be paid within
the first twenty (20) days of January or of each subsequent quarter, as the case may be.
The Sangguniang Panlungsod may, for a justi able reason or cause, extend the time
for payment of such taxes, fees, or charges without surcharges or penalties, but only for a
period not exceeding six (6) months.
A discount of ve percent (5%) is hereby granted to the full payment of business
license paid on or before the twentieth (20th) of January of every year for non-delinquent
business taxpayers.
SECTION 67. Administrative Provisions. —
( a ) Requirements . Any person who shall establish, operate or conduct any
business, trade or activity in this City shall rst obtain a Mayor's Permit and pay the fee
therefore and the business tax imposed under the pertinent Article. Operation of a
business without the required permit shall be closed and subject to the penalty provided
for in this Code.
(b) Issuance and Posting of Official Receipts . The City Treasurer shall issue
an o cial receipt upon payment of the business tax. Issuance of the said o cial receipts
shall not relieve the taxpayer of any requirement imposed by the different departments of
this City.
Every person issued an o cial receipt for the conduct of a business or undertaking
shall keep the same conspicuously posted in plain view at the place of business or
undertaking. If the individual has no xed place of business or o ce, he shall keep the
o cial receipts in his person. The receipts shall be produced upon demand by the City
Mayor, City Treasurer, or their duly authorized representatives.
(c) Invoices or Receipts . All persons subject to the taxes on business shall, for
each sale or transfer of merchandise or goods, or for services rendered, valued at Twenty-
Five Pesos (P25.00) or more at any one time, prepare and issue sales or commercial
invoices and receipts serially numbered in duplicate, showing among others, their names
or styles, if any, and business address. The original of each sales invoice or receipts shall
be issued to the purchaser or customer and the duplicate to be kept and preserved by the
person subject to the said tax, in his place of business for a period of ve (5) years. The
receipts or invoices issued pursuant to the requirement of the Bureau of Internal Revenue
for determination of national internal revenue taxes shall be su cient for purposes of this
Code.
(d) Sworn Statement of Gross Receipts or Sales . Operators of business
subject to the taxes on business shall submit a sworn statement of the capital investment
before the start of their business operations and upon application for a Mayor's Permit to
operate the business. Upon payment of the tax levied in this Chapter, any person engaged
in business subject to the business tax paid based on gross sales and/or receipts shall
submit a sworn statement of his gross sales/receipts for the preceding calendar year or
quarter in such manner and form as may be prescribed by the City Treasurer. Should the
taxpayer fail to submit a sworn statement of gross sales or receipts, due among others to
his failure to have a book of accounts, records or subsidiaries for his business, the City
Treasurer or his authorized representatives may verify or assess the gross sales or
receipts of the taxpayer under the best available evidence upon which the tax may be
based.
(e) Submission of Certi ed Income Tax Return and Audited Financial
Statement Copy . All persons who are registered with the Bureau of Internal Revenue
(BIR) and who are granted a permit to conduct an activity or business shall submit a
certi ed photocopy of their Income Tax Returns (ITR) and their Audited Financial
Statements (AFS) on or before April 30 of each year. The undeclared gross
revenue/sales/receipts (difference in the gross receipts or sales declared in the ITR/AFS
and in the application for Mayor's Permit/Declaration of gross sales or receipts) shall be
payable on or before May 30 of the same year without interest. Payments for the
undeclared gross revenue/sales/receipts of the current year made after May 30 shall be
subject to twenty- ve percent (25%) surcharge and two percent (2%) interest per month
from the date the tax has accrued until it is paid, but in no case shall the total interest on
the unpaid amount or a portion thereof exceed thirty-six (36) months.
(f) Issuance of Certi cation . The City Treasurer may, upon presentation or
satisfactory proof that the original receipt has been lost, stolen or destroyed, issue a
certi cation to the effect that the business tax has been paid, indicating therein, the
number of the o cial receipts issued, upon payment of a fee of One Hundred Fifty Pesos
(P150.00).
(g) Transfer of Business to Other Locations . Any business for which a city
business tax has been paid by the person conducting it may be transferred and continued
in any other place within the territorial limits of this City without payment of additional tax
during the period for which the payment of the tax was made; However, it may be subject
to fees under Section 120 of this Code. Provided also, the business is zoning compliant to
the chosen place. However, the difference in the amount of the tax assessed against the
actual gross receipts of the business before the transfer shall be paid to the City before
the business is considered officially transferred.
(h) Retirement of Business . Any person, natural or juridical who discontinues,
transfers to other locality or close/retire his business operation/s is subject to the taxes,
fees and charges on business. No business shall be retired or terminated unless all the
past and current taxes are paid. Any person natural or juridical, subject to the tax on
business shall, upon termination of the business, submit to the City Treasurer a sworn
statement of the gross sales or receipts for the current calendar year within thirty (30)
days following the closure and the corresponding taxes be collected.
If the tax paid during the year be less than the tax due on said gross sales or
receipts of the current year, the difference shall rst be paid before the business is
officially retired or terminated.
The following documents should support the application for business retirement:
1. Audited Financial Statement for three (3) calendar years for veri cation of the
gross sales or receipts of the business. In case there is a branch, sales office,
factory, warehouse and/or project o ce outside of Pasig City, breakdown of
gross sales or receipts, assessment/s and proof of payment/s or Certi ed
True Copies of O cial Receipts evidencing payments from other Local
Government Units are also submitted to this office;
2. Original Mayor's Permit for the current year;
3. Board Resolution/Secretary's Certificate;
4. Affidavit of Non-Operation, in case of no sales or non-operation; and
5. In case of inconsistencies with the above submitted documents, the City
Treasurer's O ce shall require the opening of Books of Accounts for revenue
examination before the business is completely retired.
For purposes hereof, termination shall mean that business operations are stopped
completely. Any change in ownership, management and/or name of the business shall not
constitute termination as herein contemplated. Unless stated otherwise, assumption of
the business by any new owner or manager or re-registration of the same business under
a new name will only be considered by the City for record purposes in the course of the
renewal of the permit or license to operate the business. Any person or juridical entity who
is interested in continuing the business operations shall le an application for a new
business permit.
The City Treasurer shall see to it that the payment of taxes of a business is not
avoided by simulating the termination or retirement thereof. For this purpose, the
following procedural guidelines shall be strictly followed:
(i) The City Treasurer shall assign every application for the termination or
retirement of business to an inspector in his o ce who shall go to the
address of the business on record to verify if it is really not operating. If the
inspector nds that business is simply placed under a new name, manager
and/or new owner, the City Treasurer shall recommend to the City Mayor the
disapproval of the application of the termination or retirement of said
business;
(ii) Accordingly, the business continues to become liable for the payment of all
taxes, fees and charges imposed thereon under existing local tax ordinance;
and
(iii) In addition, in the case of a new owner to whom the business was transferred
by sale or other form of conveyance, said new owner shall be liable to pay the
tax or fee for the business and shall secure a new Mayor's permit therefore.
For businesses with delinquencies applying for retirement, Section 364 of this Code
shall apply in their assessment.
The permit issued to a business retiring or terminating its operation shall be
surrendered to the City Treasurer who shall forthwith cancel the same and record such
cancellation in his books. Failure to surrender the permit on or before the expiration date
shall be construed to mean that the business or trade is being continued and taxes of fees
corresponding to the succeeding quarter due and payable.
( i ) General Building Contractor to submit list of sub-contractors . All
general building contractors are required to submit upon application of building permit to
the City Treasurer their list of sub-contractors for projects located within the territorial
jurisdiction of Pasig City. The list must be comprehensive, signed under oath, inclusive of
the amount of contract price, and must be accompanied by the respective sub-contract
agreements.
CHAPTER VI
Other Taxes
ARTICLE I
Community Tax
SECTION 68. Imposition of Tax . — There shall be imposed a community tax on
persons, natural or juridical, residing in the City.
SECTION 69. Individuals Liable to Community Tax . — Every inhabitant of the
Philippines who is a resident of this City, eighteen (18) years of age or over who has been
regularly employed on a wage or salary basis for at least thirty (30) consecutive working
days during any calendar year, or who is engaged in business or occupation, or who owns
real property with an aggregate assessed value of One Thousand Pesos (P1,000.00) or
more, or who is required by law to le an Income Tax Return shall pay an annual
community tax of Five Pesos (P5.00) and an annual additional tax of One Peso (P1.00) for
every One Thousand Pesos (P1,000.00) of income regardless of whether from business,
exercise of profession or from property which in no case shall not exceed Five Thousand
Pesos (P5,000.00) of the following:
a) One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of gross
receipts or earnings derived from business during the preceding year.
b) One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of gross
receipts or earnings derived from the exercise of profession or the pursuit of
any occupation during the preceding year.
c) One Peso (P1.00) for every One Thousand Pesos (P1,000.00) income from
property during the preceding year.
In case of husband and wife, the additional tax herein imposed shall be based upon
the total property owned by them and the total gross receipts or earnings derived by
them.
In case of failure to declare his gross receipt of earning or his income from
property during the preceding year, the following presumptive earnings shall be utilized in
the consumption of the community tax (in Philippine Pesos):
Indicative Occupation/Position Annual

3D Artist 240,000.00
Account Executive 213,000.00
Account Manager 518,400.00
Account Manager — Key 493,415.00
Account Manager — Senior 767,999.00
Account Manager Sales 468,000.00
Account Payable Associate 199,000.00
Account Specialist 261,000.00
Accountant 450,000.00
Accountant — Cost 249,348.00
Accountant — Cost (Senior) 518,400.00
Accountant — General Ledger 295,563.00
Accountant — Junior 241,920.00
Accounting/Auditing Firm — Associate 219,000.00
Accounting Analyst 235,000.00
Accounting and Finance Manager 864,000.00
Accounting Associate 209,000.00
Accounting Clerk 150,492.00
Accounting Manager 673,000.00
Accounting Specialist 245,000.00
Accounting Supervisor 432,000.00
Accounts Payable Officer 350,000.00
Accounts Receivable 350,000.00
Actuarial Analyst 420,000.00
Administrative/Office Manager 312,000.00
Administrative Assistant 259,000.00
Agriculturist 182,040.00
Ambulant Vendor/Peddler 45,000.00
Analytical Chemist 518,400.00
Android Software Developer 412,000.00
Appliance Mechanic 141,408.00
Application Developer 407,000.00
Application Support Analyst 424,000.00
Aqua culturist 182,040.00
Architect 450,000.00
Architect — Landscape 311,792.00
Art Director 362,000.00
Attorney/Lawyer 672,000.00
Attorney/Lawyer — Associate 420,000.00
Audit Manager — Internal 864,000.00
Audit Officer — Internal 259,200.00
Auditor — Internal 261,277.00
Auditor — Internal Senior 479,999.00
Auto Mechanic 138,240.00
AutoCAD Operator 175,000.00
Bacteriologist 182,040.00
Baker 78,840.00
Bank — Assistant Branch Manager 513,000.00
Bank Clerk/Cashier 171,744.00
Bank Teller 151,000.00
Banking — Branch Manager 594,000.00
Barbers 52,560.00
Barista 153,000.00
Barker 43,800.00
Beautician 94,608.00
Biologist 182,040.00
Bookkeeper 173,000.00
Bookkeeping, Accounting, Auditing Clerk 172,000.00
Broadcast Operator 131,436.00
Broadcast Operator Technician 161,016.00
Broadcast Producer Announcer 192,960.00
Broadcast Producer Announcer — Senior 243,612.00
Budget Officer 182,040.00
Budget Officer, Senior 229,824.00
Business Analyst 404,000.00
Business Analyst — Finance/Banking 470,000.00
Business Analyst — It 453,000.00
Call Center Agent Representative 222,954.00
Call Center Manager 647,999.00
Call Center Supervisor 323,999.00
Call Center Team Lead 385,973.00
Caregiver 112,320.00
Carpenter 120,960.00
Cash Management Manager 1,036,800.00
Cashier 144,012.00
Certified Public Accountant (CPA) 450,000.00
Channel Sales Manager 864,000.00
Channel Sales Specialist 518,400.00
Chef — Executive 479,999.00
Chef — Head Chef 270,000.00
Chef — Kitchen Chef 183,125.00
Chef — Pastry 300,000.00
Chef — Sous 479,999.00
Chemical Engineer 245,551.00
Chemist 239,999.00
Chief Executive Officer (CEO) 1,843,353.00
Chief Financial Officer (CFO) 1,036,800.00
Chief Operating Officer (COO) 1,080,000.00
Chief Technical Officer 1,799,999.00
Civil Engineer 450,000.00
Clerk 141,408.00
Clinical Research Associate 479,950.00
Clinical Research Associate — Senior 720,000.00
Collection Representative 248,138.00
Communication Assistant 215,999.00
Communication Manager 923,376.00
Communication Officer 287,073.00
Company/Personal Driver 144,000.00
Computer Aided Design and Drafting Operator (CADD) 178,264.00
Computer Aided Design Operator (CAD) 181,970.00
Computer Operator 212,484.00
Computer Programmer 241,283.00
Computer Technical Support Specialist 167,999.00
Computer Technician 124,788.00
Computer/Network Support 185,806.00
Construction Manager 568,187.00
Consultant, Human Resource 389,999.00
Cook, Restaurant 109,705.00
Copy Editor 191,999.00
Copywriter 236,469.00
Corporate Secretary 162,000.00
Corporate Trainer 360,000.00
Costumer Service Executive 276,480.00
Country Manager 2,360,913.00
Creative Director 616,736.00
Credit Analyst 276,980.00
Credit Investigator 259,200.00
Credit Specialist Officer 604,800.00
Credit/Collection Officer 195,334.00
Customer Care Specialist 210,797.00
Customer Sales Representative 230,008.00
Customer Service — Assistant Manager 476,000.00
Customer Service Agent 197,937.00
Customer Service Associate/Representative 247,604.00
Customer Service Manager 576,000.00
Customer Service Team Leader 402,952.00
Customer Support Representative 209,345.00
Data Analyst 372,815.00
Data Encoder 151,872.00
Data Entry Operator 227,999.00
Data Management Specialist 426,252.00
Data Processor 197,999.00
Database Administrator 684,466.00
Delivery Boy 73,584.00
Dental Aide 112,704.00
Dentist 350,000.00
Development Engineer 518,400.00
Dietician 191,999.00
Digital Marketing Manager 689,416.00
Director of Operations 2,316,545.00
Documentation Specialist 215,999.00
Economist 182,040.00
Editor 303,391.00
Editorial Assistant 181,552.00
Electrical Design Engineer 335,999.00
Electrical Engineer 450,000.00
Electrician 239,999.00
Electronic Communication Engineer 450,000.00
Electronics Technician 182,824.00
Embalmer 129,600.00
Entrepreneur 150,000.00
Environmental Health & Safety Officer 262,628.00
Equipment Engineer 330,000.00
ERP Consultant 830,068.00
Event Coordinator 291,631.00
Event Manager 482,835.00
Executive Assistant to CEO 530,622.00
Executive Director 2,640,000.00
Executive Secretary/Admin. Asst. 237,467.00
Expenditure Associate 259,200.00

Factory Worker 103,680.00
Fast Food Crew 73,584.00
Field Engineer 239,519.00
Film/Video Editor 227,999.00
Finance & Accounting (Team Lead) 518,400.00
Finance & Accounting Manager 1,305,600.00
Finance & Administration Manager 800,823.00
Finance Advisor 345,600.00
Finance Analyst 477,052.00
Finance Assistant/Associate 259,200.00
Finance Director 2,284,930.00
Finance Manager 1,940,130.00
Finance Officer/Specialist 430,198.00
Finance Vice President 3,024,000.00
Financial Controller 1,167,957.00
First Line Supervisor/Manager of Operation 309,000.00
Fiscal Analyst/Examiner 182,040.00
Flight Attendant 427,293.00
Food Technologist 212,249.00
Forester 182,040.00
Fraud Analyst 293,164.00
Front Desk Clerk/Receptionist 182,999.00
FX Driver 131,400.00
General/Operations Manager 588,413.00
General Manager 3,200,976.00
General Sales Manager 570,000.00
Geologist 182,400.00
Geotechnical Operations Engineer 1,382,400.00
Geothermal Operations Engineer 1,382,400.00
Global Integrated Support Desk 518,400.00
Graphic Artist 196,163.00
Graphic Designer 300,000.00
Guidance Counselor 222,605.00
Helpdesk Technical Support 432,000.00
Hotel Manager 390,000.00
House helper 50,000.00
Housekeeper
Human Resource — Assistant Manager 239,999.00
402,000.00
Human Resource — Vice President 3,559,306.00
Human Resource Manager/Officer 993,600.00
Industrial Designer 251,999.00
Industrial Engineer 864,000.00
Information Officer 182,040.00
Information Security Analyst 498,095.00
Information Technology (IT) Administrator 432,000.00
Information Technology (IT) Consultant/Director 963,284.00
Information Technology (IT) Data Controller & Auditor 518,400.00
Information Technology (IT) Manager 766,491.00
Information Technology (IT) Marketing Communications (Executive) 864,000.00
Information Technology (IT) Marketing Manager 1,036,800.00
Information Technology (IT) Network Administrator 400,825.00
Information Technology (IT) Process Manager 1,885,714.00
Information Technology (IT) Project Coordinator 353,748.00
Information Technology (IT) Project Manager 895,585.00

Information Technology (IT) Specialist 297,650.00
Information Technology (IT) Supervisor 366,291.00
Information Technology (IT) Support Engineer 308,368.00
Information Technology (IT) Support Technician 239,999.00
Instrumentation Engineer 335,999.00
Interior Designer 450,000.00
Inventory Clerk 171,195.00
Java Software Programmer/Developer 661,476.00
Jeepney Driver 94,608.00
Laboratory Managers 691,200.00
Laborer 63,072.00
Language Specialist 604,800.00
Layout Artist 131,999.00
Legal Assistant 275,999.00
Legal Counsel 1,201,852.00
Librarian 218,860.00
Line Cook 144,379.00
Linux System Administrator 366,251.00
Livestock Inspector 131,436.00
Locksmith 73,584.00
Logistics Assistant 209,828.00
Logistics Manager 1,127,999.00
Machinist 263,999.00
Maintenance Engineer 239,999.00
Maintenance Supervisor 353,748.00
Management Consultant 479,999.00
Manager — Clinical Operations 1,728,000.00
Manicurist 52,560.00
Manufacturing Engineer 407,007.00
Manufacturing Supervisor 341,999.00
Market Researcher 218,820.00
Marketing Assistant 184,608.00
Marketing Associate/Executive 300,000.00
Marketing Consultant 720,000.00
Marketing Director 1,650,000.00
Marketing Manager 541,942.00
Mason 120,960.00
Massage Therapist/Reflexologist/Masseuse 180,000.00
Master Electrician 171,933.00
Mechanical Design Engineer 518,400.00
Mechanical Engineer 518,400.00
Medical Coder 307,783.00
Medical Laboratory Equipment Technician 182,040.00
Medical Representative — Pharmaceuticals 259,200.00
Medical Secretary 273,722.00
Medical Technologist 350,000.00
Medical Transcriptionist 185,200.00
Merchandiser 210,000.00
Metallurgist 182,040.00
Microbiologist 239,999.00
Midwife 131,436.00
Mobile Applications Developer 415,879.00
Net Software Engineer 518,400.00
Network Engineer 413,639.00
News Analyst 182,040.00
News Reporter/Newscaster 229,824.00
Nursing Attendant 112,704.00
Nutritionist 239,999.00
Occupational Therapy Technician 131,436.00
Office Administrator 221,837.00
Office Assistant/Clerk 160,921.00
Office Manager 449,919.00
Online Marketing Executive 259,200.00
Operations — Asst. Manager 430,000.00
Operations — Vice President 2,757,903.00
Operations Analyst 305,209.00
Operations Manager 655,063.00
Operations Team Leader 437,826.00
Optometrist 182,040.00
Oracle Database Administrator 707,796.00
Oracle Developer 390,000.00
Painter 144,480.00
Paralegal 271,008.00
Pharmacist 250,000.00
Photographer 235,832.00
PHP Developer 297,650.00
PHP Software Programmer 251,914.00
Physical Therapist 350,000.00
Physician/Doctor 600,000.00
Physician/Doctor (Pediatrics) 550,000.00
Pipeline Design Engineer 1,036,800.00
Piping Designer 368,915.00
Plant Manager, Manufacturing 936,878.00
Plumber 120,960.00
Procurement Assistant 250,000.00
Procurement Manager 780,000.00
Product Development Manager 1,150,620.00
Product Marketing Manager 842,393.00
Production Engineer 199,238.00
Production Manager, Manufacturing 399,764.00
Professor — Higher Education 311,000.00
Programmer Analyst 420,000.00
Project Engineer Construction 292,176.00
Project Manager — Engineering 1,184,749.00
Project Manager — Marketing 360,441.00
Promoter/Retail Assistant 207,360.00
Property Appraiser 182,040.00
Psychologist 183,444.00
Psychometrician 165,082.00
Public Relations Officer 227,999.00
Purchaser 181,207.00
Purchasing Executive/Officer 345,600.00
Purchasing Manager 691,200.00
Quality Assurance Specialist 432,000.00
Quality Control Engineer 246,403.00
Quality Control Inspector 195,000.00
Quality Controller 518,400.00
Radiologic Technologist 183,076.00
Receptionist 167,999.00
Records Officer 171,744.00
Recruiter 293,614.00
Regional Dir. — Asst. Vice President 1,627,000.00
Regional Marketing/Sales Manager 1,728,000.00
Registered Nurse 240,000.00
Reports Analyst 302,523.00
Research Analyst 209,138.00
Research and Development Engineer 317,999.00
Research and Development Manager 479,999.00
Resort Manager 497,999.00
Respiratory Therapist 185,806.00
Restaurant Assistant Manager 173,021.00
Restaurant Manager 305,206.00
Restaurant Supervisor 195,231.00
Retail Sales Associate 152,260.00
Retail Store Manager 251,915.00
Risk Management Analyst 432,000.00
Safety Inspector 518,400.00
Safety Officer 345,600.00
Sales & Marketing — Vice President 1,236,476.00
Sales & Marketing Assistant 251,428.00
Sales & Marketing Manager 543,089.00
Sales & System Planning Manager 1,382,400.00
Sales Account Executive 219,750.00
Sales Account Executive Manager 930,700.00
Sales Representative 207,360.00
Sap Consultant/Specialist 864,000.00
School Teacher 171,744.00
Seaman 420,000.00
Security Analyst 859,571.00
Security Guard/Officer 230,000.00
Security Manager 929,327.00
Server 131,999.00
Service Engineer 691,200.00
Shoemaker 94,608.00
Site Director 2,160,000.00
Site Supervisor 432,000.00
Social Media Manager 230,046.00
Social Worker 183,099.00
Software Engineer 432,000.00
Software Engineer — Lead 779,568.00
Statistician 277,199.00
Steel Detailer 308,683.00
Store Supervisor 212,249.00
Structural Design Engineer 418,658.00
Structural Engineer 330,000.00
System Administrator — Windows Server 469,705.00
System Analyst 604,800.00
System Security/Firewall Engineer 518,400.00
Systems Analyst — Senior 828,724.00
Systems Engineer — Senior 1,081,786.00
Tax Accountant 368,670.00
Tax Consultant 518,400.00
Taxi Driver 131,400.00
Teacher — College/University 221,075.00
Teacher — Elementary School 221,187.00
Teacher — English Second Language (ESL) 190,567.00
Teacher — High School 222,329.00
Teacher — Preschool 191,999.00
Technical Consultant/Specialist 350,000.00
Technical Sales Representative 233,495.00
Technical Support Analyst 315,000.00
Technical Support Specialist 245,606.00
Technical Support Technician 180,000.00
Technical Writer 432,000.00
Telecommunications Engineer 323,999.00
Telemarketer 197,999.00
Teller 152,547.00
Tinsmith 120,960.00
Trade Marketing Leader 259,200.00
Trainers 345,600.00
Training Officer 604,800.00
Treasury Analyst 297,476.00
Treasury Assistant 186,407.00
Tricycle Driver 63,072.00
Truck Driver 120,960.00
Truck Helper 78,840.00
Underwriter 270,000.00
Unix Specialist 432,000.00
Veterinarian 239,999.00
Virtual Assistant 244,167.00
Waiter/Waitress 140,531.00
Waiter/Waitress — Hotel 210,000.00
Warehouse Manager 518,400.00
Warehouse Supervisor 345,600.00
Web Designer/Developer/Programmer 417,942.00
Web Graphic Designer 431,999.00
Welder 177,965.00
Writer 183,125.00
Other Professionals — not enumerated 150,000.00
Other Individuals with gainful employment — not enumerated 36,000.00
The above presumptive income earning shall not apply upon presentation of
evidence of income from his profession, occupation, property and compensation such as
Income Tax Return, Certi cate of Tax Withheld, Pay Slip, Certi cate of Employment,
Audited Financial Statement and the like.
SECTION 70. Juridical Persons Liable to Community Tax . — Every corporation
no matter how created or organized, whether domestic or resident-foreign, engaged in or
doing business in the Philippines whose principal o ce is located in this City shall pay an
annual Community Tax of Five Hundred Pesos (P500.00) and an additional tax, which is in
no case, shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following
schedule:
(a) Assessed value of real property found in the Philippines — Two Pesos (P2.00)
for every Five Thousand Pesos (P5,000.00); and
(b) Gross receipts or earning derived from its business in the Philippines during
the preceding year — Two Pesos (P2.00) for every Five Thousand Pesos
(P5,000.00).
Provided, however, that the dividends received by a corporation from another
corporation shall, for the purpose of the additional tax, be considered as part of the gross
receipts or earnings of said corporation.
SECTION 71. Exemptions. — The following are exempted from the Community
Tax:
(a) Diplomatic and consular representatives; and
(b) Transient visitors when their stay in the Philippines does not exceed three (3)
months.
SECTION 72. Place of Payment. — The Community Tax shall be paid in the
O ce of the City Treasurer or to the deputized Barangay Treasurer in Pasig City where the
individual resides or where the principal office of the juridical entity is located.
SECTION 73. Time of Payment; Penalties for Delinquency. —
(a) The Community Tax shall accrue on the rst (1st) day of January of each year
which shall be paid not later than the last day of February of each year.
(b) If a person reaches the age of eighteen (18) years or otherwise loses the
benefit of exemption on or before the last day of June, he shall be liable for the community
tax on the day he reaches such age or upon the day the exemption ends. However, if a
person reaches the age of eighteen (18) years or loses the bene t of exemption on or
before the last day of March, he shall have twenty (20) days to pay Community Tax
without becoming delinquent.
(c) Persons who come to reside in the Philippines or reach the age of eighteen
(18) years on or after the rst (1st) day of July of any year, or who cease to belong to an
exempt class on or after the same date shall not be subject to the Community Tax without
becoming delinquent.
(d) Corporations established and organized on or before the last day of June
shall be liable for the Community Tax for that year. But corporations established and
organized on or before the last day of March shall have twenty (20) days within which to
pay Community Tax without becoming delinquent. Corporations established and
organized on or after the rst (1st) day of July shall not be subject to the Community Tax
for that year.
(e) If the tax is not paid within the time prescribed above, there shall be added to
the unpaid amount an interest of twenty-four (24%) percent per annum from the due until
it is paid.
SECTION 74. Community Tax Certi cate . — A Community Tax Certi cate shall
be issued to every person or corporation upon payment of the Community Tax. A
Community Tax Certificate may also be issued to any person or corporation not subject to
the Community Tax upon payment of Five Pesos (P5.00).
SECTION 75. Presentation of Community Tax Certi cate on Certain Occasions .
—
(a) When an individual subject to the Community Tax acknowledges any
documents before a notary public, takes an oath of office upon election or appointment to
any position in the government service, receives any license, certificate, or permit from any
public authority, pays any tax or fee, receives money from public funds, transacts any
official business; or receives any salary or wage from any person or corporation, it shall be
the duty of any person, o cer or corporation with whom such transaction is made or
business done or from whom any salary or wage is received to require such individual to
exhibit the Community Tax Certificate.
The presentation of Community Tax Certi cate shall not be required in connection
with the registration of a voter.
(b) When through its authorized o cers, any corporation subject to the
Community Tax receives any license, certi cate, or permit from any public authority, pays
any tax or fee, receives money from public funds, or transacts other o cial business it
shall be the duty of the public o cial with whom such transaction or business is made or
done, to require such corporation to exhibit the Community Tax Certificate.
(c) The Community Tax Certi cate required in the two preceding paragraphs shall
be the one issued for the current year, except for the period of January until the fteenth
(15th) of April each year, in which case, the certi cate issued for the preceding year shall
suffice.
SECTION 76. Collection and Allocation of Proceeds of the Community Tax. —
(a) The City Treasurer may deputize the Barangay Treasurers, subject to existing
laws and regulations, to collect the Community Tax payable by individual taxpayers in their
respective jurisdictions; provided, however, that said Barangay Treasurer shall be bonded
in accordance with existing laws.
(b) One hundred percent (100%) of the proceeds of the Community Tax actually
and directly collected by the City Treasurer shall accrue entirely to the general fund of this
City.
(c) The proceeds of the Community Tax collected through the Barangay
Treasurers shall be apportioned after deducting the cost of printing and distribution of
the forms and related expenses incurred by the Bureau of Internal Revenue as follows:
1. Fifty (50%) percent shall accrue to the general fund of the City; and
2. Fifty (50%) percent shall accrue to the Barangay where the tax is collected.
SECTION 77. Requirements. —
(a) Human Resource O cers/Heads or owners of business establishments as
well as administrative o cers of National Government Units including government-owned
and controlled corporations in the City are required to submit not later than fteenth
(15th) day of May of each year a list of persons under their employ stating therein the
following:
1. Name and address
2. Total salaries, wages and allowances of preceding year
3. Community Tax Certificate number, date, place of issue and amount paid
4. Tax Identification Number
Failure to submit the required listing shall subject the operator or administrative
o cer as the case may be to a penalty of Five Hundred Pesos (P500.00) for every month
of delay or a fraction thereat.
(b) Any person securing their community tax certi cate shall accomplish and le
a prescribed sworn declaration form to be o cially provided by the City. For this
particular purpose the City Treasurer and deputy collectors of community taxes are
hereby authorized to subscribe the declaration sheets by taxpayers.
(c) On-site issuance of Community Tax Certi cate may be requested to the City
Treasurer by private companies or private group of individuals for a fee of Five Hundred
Pesos (P500.00) per day.
ARTICLE II
Annual Fixed Tax on Delivery Trucks and Vans
SECTION 78. Imposition of Tax . — There is hereby imposed an annual xed tax
for every truck, van or any vehicle used by manufacturers, producers, wholesalers, dealers
or retailers in the delivery or distribution of any products to sales outlets or consumers
whether directly or indirectly, within the City of Pasig as follows (in Philippine Pesos):
(a) Trucks/Vans — 750.00 per truck/van
(b) Tricycle/Motorcycle — 500.00/unit
(c) Pedicab — 250.00/unit
The manufacturers, producers, wholesalers, dealers, and retailers referred to under
this section shall be exempt from the tax on peddlers.
SECTION 79. Administrative Provision. — The City Treasurer before accepting
payment of the tax imposed herein shall require presentation of the mayor's permit and a
copy of the Certificate of Registration of the delivery truck or van.
SECTION 80. Time of Payment. — The tax shall be paid annually within the rst
(1st) twenty (20) days of January. In the case of newly-started business, the owner or
operator of the same shall pay the tax before the business starts to operate.
SECTION 81. Surcharges and Penalties. — There is hereby a surcharge of
twenty- ve percent (25%) of the amount not paid on time and an interest at the rate of
two percent (2%) per month including surcharges, until such amount is fully paid but in no
case shall the total interest on the unpaid amount or portion thereof exceed-six (36)
months.
ARTICLE III
Tax on Transfer of Real Property Ownership
SECTION 82. Imposition of Tax . — As retained from Ordinance No. 25 Series of
1992, there is hereby imposed a tax rate of seventy-five percent (75%) of one percent (1%)
on the sale, donation, barter on any mode of transferring ownership of title of real
property within the territorial jurisdiction of Pasig based on the total consideration
involved and the acquisition of the property or of the fair market value and/or zonal value
of the property in case the monetary consideration involved in the transfer is not
substantial, whichever is higher.

In the case of sale or exchange or barter by means of stocks, the par value of the
stocks shall be considered, relative to the fair market value, to determine the correct tax.
SECTION 83. Administrative Provisions. — The Register of Deeds of Pasig shall,
before registering any deed, require the presentation of the evidence of the payment. The
City Assessor shall likewise make the same requirements before cancelling an old tax
declaration and issuing a new one place thereof. The Notary Public shall furnish the City
Treasurer with a copy of any deed transferring ownership or title of any real property
within thirty (30) days from the date of notarization.
SECTION 84. Time of Payment. — It shall be the duty of the seller, donor,
transferor, executor or administrator to pay the tax herein imposed within sixty (60) days
from the date of the execution of the deed as regards the sales, barter, donation, or any
other mode of transfer of ownership or from the day of the decedent's death in case of
transfer by succession.
SECTION 85. Surcharges and Penalties. — There is hereby imposed a surcharge
of twenty- ve percent (25%) of the amount taxes, fees, or charge not paid on time and an
interest of two percent (2%) per month including surcharges, until such amount is fully
paid but in no case shall the total interest on the unpaid amount or portion thereof exceed
thirty-six (36) months.
ARTICLE IV
Tax on Business of Printing and Publishing
SECTION 86. Imposition of Tax . — Any person engaged in the business of
printing and/or publication of books, card, poster, lea ets, hand bills, certi cates, receipts,
pamphlets, and others of similar nature, shall pay at the rate of fty- ve percent (55%) of
one percent (1%) of its gross receipts derived from the operation for the preceding
calendar year.
SECTION 87. Exemption. — The receipts from the printing and/or publishing of
books or other reading materials prescribed by the Department of Education as school
texts or references shall be exempt from the tax herein imposed.
SECTION 88. Time of Payment. — The tax shall be due and payable to the City
Treasurer on or before the twentieth (20th) day of January of each year.
ARTICLE V
Franchise Tax
SECTION 89. Imposition of Tax . — Any provision of special laws or grant of
exemption to the contrary notwithstanding, any person, corporation, partnership or
association enjoying a franchise of doing business in the City of Pasig, shall pay a
franchise tax at rate of fty- ve percent (55%) of one percent (1%) of its gross receipts
derived from the operations of the business in Pasig during the preceding calendar year.
SECTION 90. Time of Payment. — The tax shall be due and payable to the City
Treasurer on or before the twentieth (20th) day of January of each year.
ARTICLE VI
Amusement Tax on Admission Fees
SECTION 91. Imposition of Tax . — There shall be collected from the proprietor,
lessees, or operators of theatres, cinemas, concert hall, circuses, boxing stadia and other
places of amusement at rate of ten percent (10%) of the gross receipts from admission
fees.
SECTION 92. Exemptions. — The tax herein imposed does not apply in the
following cases, provided, that exemption should rst be obtained for this purpose from
the City Mayor:
a. Where the admission fees are collected for and in behalf of the charitable,
educational or religious institutions or associations who are declared by law
or presidential proclamation as exempted from the payment of amusement
tax on paid admission; provided, further, that such exhibition, show,
performance, and the like, shall be limited to only three (3) days in a calendar
year;
b. Where the admission fees are collected in connection with the holding of
operas, concerts, dramas, recitals, paintings and art exhibitions, ower
shows, musical programs, literary and oratorical presentations except pop
rock, or similar concerts not intended primarily for profit and furthermore, not
including film exhibitions; and
c. Provided, further, that said exemption shall be applicable only to the share of
the sponsoring exempt institutions or organizations as aforementioned.
However, the remaining proceeds, including those accruing to the promoter,
shall be subject to the payment of amusement tax, in accordance with the
above rates.
( a ) Provision of admission ticket — The proprietor, lessee or operator of
amusement place where fees are required to be paid for admission shall provide himself
the admission tickets which shall evidence payment of fees. The tickets shall be serially
numbered and shall indicate the name of the place of the amusement, the admission fee
and the amount of tax. Serial numbers must be printed on both ends of the tickets such
that when divided into two upon being presented for admission, the serial number shall
appear on both parts. Registered admission tickets wherein amusement taxes are printed
or included in the price thereof shall not be used for shows which have been or are
granted tax exemption, otherwise the proprietor of the amusement place or the sponsor
of the show shall remit or pay the corresponding tax collected to the City Treasurer as if
no exemption has been granted.
( b ) Manner of disposing the admission tickets — the gate keepers shall
drop one half of the torn ticket in a locked box and the other half should be turned to the
customer. The box shall only be opened in the presence of a representative from the
O ce of the City Treasurer. Under no circumstances shall the recycling of tickets be
allowed by the owner, proprietor or lessor of amusement places. Any ticket found to have
been recycled or reused shall subject the operator or lessor of amusement place to
penalties prescribed under this Article.
( c ) Registration of Admission Ticket — Proprietor, lessee or operator of
amusement places shall register their admission tickets to the Office of the City Treasurer
before selling the same to the public. The proprietor, lessee or operator of the place of
amusement shall keep a true and correct record of the stock of tickets, indicating the
total number of registered tickets and the serial number of tickets sold from day to day. It
shall be unlawful to any proprietor, lessee or operator of an amusement places to keep in
his possession any unregistered ticket in his amusement place. In case of premier
exhibition of lms, road shows, bene t shows, or similar shows, where admission price is
increased, separate sets of tickets shall be registered and used therefore. Separate sets,
of tickets without the amusement tax printed or included in the price shall also be
registered and used therefore. Separate sets of tickets without the amusement tax
printed or included in the price shall also be registered in the case of tax-exempted
shows.
( d ) Authority to Inspect — The City Mayor and/or City Treasurer or their duly
authorized representative shall be allowed to inspect ticket dispenser machine or to verify
whether the tickets are registered or not. They are also authorized to con scate any
unregistered and/or recycled tickets.
( e ) Other Entertainment Places — Entertainment places which do not issue
admission tickets but require admission fee from their customers shall be charged the
same tax rates based on their gross receipts on admission fees.
SECTION 94. Time of Payment. — The proprietors, lessee, operator of
amusement places shall submit a monthly report of the numbers of tickets sold, its serial
numbers and the number of tickets remaining unsold during the month and pay the
corresponding amusement tax due thereof to the City Treasurer within the rst (1st)
twenty (20) days of the month next following that for which it is due. Those not issuing
admission tickets shall submit a sworn statement of their gross receipt on admission
fees within the same period prescribed and pay the corresponding taxes.
In case of itinerant operators of similar modes of amusement, the tax herein
prescribed shall be paid within seven (7) days after the last full show or performance day.
Operators of places with amusement licenses to operate annually shall remit their
collections within the rst (1st) twenty (20) days of the month following that for which
they are due, while those granted permits to operate for a de nite period of one month or
less shall remit their collections two (2) days after the expiration of permits.
SECTION 95. Surcharges and Penalties. — There is hereby imposed a surcharge
of twenty- ve percent (25%) of the amount not paid on time and an interest at the rate of
two percent (2%) per month including surcharges, until such amount is fully paid but in no
case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36)
months.
SECTION 96 Filing of Performance Bonds; Forfeiture Thereof. — Persons
engaged in the business as operators of amusement places or as promoters or sponsors
of amusement activities within the City of Pasig, shall upon registration of their admission
tickets, le a performance bond in an amount equal, as nearly as can be estimated, to the
amount of amusement taxes payable by them during an average month in the case of
those regularly operating as amusement places, or the amount of amusement taxes
computed on the basis of the admission tickets registered, in the case of those not
regularly operating an amusement place.
Such bond shall be returned to the operator, promoter or sponsors upon payment
of all taxes due. Failure to pay such taxes within ten (10) working days from the time it
become due will be subject to con scation of such bond in full by the City Treasurer to
satisfy such liability to the government.
SECTION 97. Filing of Return. — Upon payment of the tax due, the proprietors,
lessees, or amusement places or producers or promoter of amusement activities, shall
attach a true and complete sworn return showing the gross receipts from admission fees
to be reconciled with the reports submitted by the monitoring team of the City Treasurer's
O ce. Failure to submit such return shall make the report of the monitoring team from
the City Treasurer's Office final due and payable.
ARTICLE VII
Tax on Ambulant and Itinerant Amusement Operators
SECTION 98. Imposition of Tax . — The City Administrator shall issue the permit
on the hereunder imposed tax on ambulant and itinerant amusement operators during
fiestas, fairs, sports, physical fitness, business, advertisements and the like, to wit:
Rate per day

(in Philippine
Pesos)
Fun Run/Parade 5,000.00
Promotion/Selling/Demo/Flyering
Without booth/Table/House to House 500.00
With booth/Table 800.00
With electricity usage 1,000.00
Commercial Photo Shoot 2,000.00
Personal Photo Shoot 1,000.00
Truck Ban
10 wheeler 750.00
6 to 8 wheeler 500.00
4 wheeler 400.00
Meralco Theater 5,000.00
Philippine Sports Commission 5,000.00
Street Signage/banner/tarpaulin 5,000.00
Traffic Clearance
Commercial 5,000.00
Residential 500.00
Mini-Fair (Perya) 5,000.00
Bazaar/Tiangge 5,000.00
Pyrotechnic Devices 3,000.00
Seasonal Vendor 200.00
Animal Show 5,000.00
SECTION 99. Time of Payment. — The tax herein imposed shall be payable
before engaging in such activity.
SECTION 100. Penalties. — Any violation of the provision of this section shall be
punished by a ne of Five Thousand Pesos (P5,000.00). A surcharge of twenty- ve
percent (25%) of the amount not paid on time and an interest at the rate of two percent
(2%) per month including surcharges, shall be imposed until such amount is fully paid but
in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six
(36) months.
ARTICLE VIII
Permit Fee on Film-Making/Shooting
SECTION 101. Imposition of Fee. — There shall be collected the following
permit fee from any person who shall go on location- lming within the territorial
jurisdiction of this City, unless otherwise speci cally prescribed herein this Ordinance, to
wit:
For companies Rate of Fee (PhP)

a) Commercial movies 2,000.00 per day/film
b) Commercial advertisements 2,000.00 per day/film
c) Documentary film 2,000.00 per day/film
d) Video coverage 3,000.00 coverage
e) Photo shoot 1,000.00 for private companies
500.00 for students
In cases of extension of lming time, the additional amount required must be paid
prior to extension to filming time.
SECTION 102. Time of Payment. — The fee imposed herein shall be paid to the
City Treasurer upon application for the Mayor's Permit ve (5) days before location-
filming is connected.
ARTICLE IX
Permit Fee for the Conduct of Group Activities
SECTION 103. Imposition of Fee. — Every person who shall conduct, or hold any
program, or activity involving the grouping of people within the jurisdiction of this City
shall obtain a Mayor's permit therefore for every occasion of not more than twenty-four
(24) hours and pay the City Treasurer the corresponding fee in the following schedule (in
Philippine Pesos):
1. Conference, meetings, rallies and demonstrations outdoors, in parks, plazas,
road/streets — P200.00/day
2. Dances — 500.00/day
3. Coronation and ball — 1,000.00/day
4. Other Group Activities — 500.00/day
5. Basketball League (PBA, etc.) — 5,000.00/day
SECTION 104. Time of Payment. — The fee imposed this Article shall be paid to
the City Treasurer upon filing of application for permit with the City Mayor.
SECTION 105. Exemption. — Programs or activities conducted by educational,
charitable, religious and governmental institutions free to the public shall be exempted
shall be secured accordingly. Programs or activities requiring admission fees for
attendance shall be subject to the fees herein imposed even if they are conducted by
exempt entities.
SECTION 106. Administrative Provision. — A copy of every permit issued by the
City Mayor shall be furnished to the Chief of Police or Station Commander of the
Philippine National Police (PNP) or the local law enforcer of the City who shall assign
police officers to the venue of the program or activity to help maintain peace and order.
ARTICLE X
Professional Tax
SECTION 107. Imposition of Tax . — There is hereby imposed on any person
engaged in the exercise or practice of their profession requiring examination to pay an
annual professional tax of Three Hundred Pesos (P300.00), including but not limited to
the following:
(a) Agriculturists
(b) Architects
i. Land Architects
ii. Landscape Architects
iii. Naval Architects
(c) Certified Public Accountants
(d) Chemists
(e) Criminologists
(f) Customs Brokers
(g) Dentists
(h) Dieticians
(i) Electronics and Communications
(j) Engineers
i. Aeronautical Engineers
ii. Agricultural Engineers
iii. Chemical Engineers
iv. Civil Engineers
v. Electrical Engineers
vi. Electronics Engineers
vii. Geodetic Engineers
viii. Marine Engineers
ix. Mechanical Engineers
i. Mechanical Plan Engineers, Junior Mechanical Engineers,
Certi ed Plant Mechanics unless they are professional
Mechanical Engineers and have paid the corresponding
Professional Tax for Mechanical Engineers
x. Metallurgical Engineers
xi. Sanitary Engineers
(k) Environmental Planning
(l) Fishery Technology
(m) Foresters
(n) Geology
(o) Guidance Counseling
(p) Insurance Agents
(q) Interior Designers
(r) Lawyers
(s) Librarians
(t) Marine Deck Officers
(u) Master Plumbers
(v) Medical Practitioners
(w) Medical Technologists
(x) Midwives
(y) Mining Engineer
(z) Naval Architecture
(aa) Nurses
(bb) Nutritionists
(cc) Optometrists
(dd) Pharmacists
(ee) Physical and Occupational Therapists
(ff) Professional Teacher
(gg) Psychology
(hh) Radiologic and X-Ray Technology
(ii) Real Estate Service
(jj) Respiratory Therapy
(kk) Social Workers
(ll) Sugar Technologists
(mm) Veterinarians
SECTION 108. Payment of Tax. — Every person legally authorized to practice his
profession shall pay the tax to the City Treasurer if he practices his profession or maintain
his principal office in the City of Pasig.
SECTION 109. Administrative Requirements. —
(a) Any individual or Corporation within the territorial jurisdiction of the City of
Pasig employing a person subject to professional tax shall require payment by that
person of the tax on his profession before employment and annually thereafter.
(b) Any person subject to the professional tax shall write in deeds, receipts,
prescriptions, reports books of accounts, plans and design, surveys and maps as the case
may be, the number of the receipts issued to him.
(c) Every individual, association, partnership and corporation within the territorial
jurisdiction of the City of Pasig shall prepare and submit a certified list professional, under
their employ to the City Treasurer on or before the last day of March of every year.
Such of Professional shall include the following information:
Name of Professional
Profession
Amount of Tax paid
Date and Number of Official Receipt
Year Covered
Place of Payment
SECTION 110. Exemption. — Professionals exclusively employed in the
government shall be exempt from the payment of this tax. Those who have paid the
required tax in any city in the Philippines may practice their profession in the City of Pasig
without paying the tax.
SECTION 111. Time of Payment. — The professional shall be payable annually
on or before the thirty- rst (31st) day of January. Any person for the rst time entitled to
practice his profession after the month of January must however pay the full tax before
engaging therein.
SECTION 112. Penalty. — A surcharge of twenty- ve percent (25%) of the
professional tax amount not paid on time and an interest at the rate of two percent (2%)
per month including surcharges, shall be imposed until such amount is fully paid in no
case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36)
months.
Any delay in the submission of the certi ed list required shall subject the person
thereof to a penalty of Five Hundred Pesos (P500.00) for every month of delay or fraction
thereof.
CHAPTER VII
Permit and Regulatory Fees
ARTICLE I
Mayor's Permit Fee on Business
SECTION 113. Imposition of Fees. — There shall be collected an annual fee for
the issuance of a Mayor's Permit to operate a business, pursue an occupation or calling,
or undertake an activity within the City.
The permit fee is payable for every distinct or separate business or place where the
business or trade is conducted. One line of business or trade does not become exempt by
being conducted with some other business or trade for which the permit fee has been
obtained and the corresponding fee has been paid for.
(a) On dealers of fermented liquor, distilled spirits/wine:
1. Wholesaler dealers in foreign liquors — 6,000.00
2. Wholesale dealers in domestic liquors — 4,800.00
3. Retail dealers in foreign liquors — 3,900.00
4. Retail dealers in domestic liquors — 750.00
5. Wholesale dealers in Vino liquors — 900.00
6. Retail dealers in Vino liquors — 200.00
7. Retail dealers in tuba, basi and/or tapuy — 150.00
8. Wholesale dealers in fermented liquors — 3,600.00
9. Retail dealers in fermented liquors — 600.00
(b) On dealers in tobacco:
1. Retail leaf tobacco dealers — 600.00
2. Wholesale leaf tobacco dealers — 1,200.00
3. Retail tobacco dealers — 600.00
4. Wholesale tobacco dealers — 1,200.00
5. Retail peddlers of tobacco — 90.00
(c) On owners or operations of amusements/vending, devices:
1. Each juke box machine — 400.00
2. Each machine or apparatus for visual entertainment — 250.00
3. Each apparatus for weighing persons — 190.00
4. Each machine for dispensing or vending soft drinks and other articles —
550.00
5. Each machine or apparatus for printing letters or numbers — 220.00
6. Each similar device for vending games of skills or amusement — 250.00
7. For each coin-operated amusement machine or apparatus such as
videoke machine — 1,050.00
(d) On owners or operators of amusement places:
1. Night clubs/day clubs — 36,000.00
2. Supper clubs, cocktail lounges, bars, disco houses, beer gardens and
other similar establishment — 15,000.00
3. Skating rinks — 2,000.00
4. Resort and the like, per establishment — 15,000.00
5. Steam baths, sauna baths and the like, per establishment — 30,000.00
6. Billiards halls/pool halls per table — 150.00
7. Bowling establishments — 6,000.00
8. Circuses, carnivals, fun houses and the like — 15,000.00
9. Merry-go-rounds, roller coaster, Ferris wheels, swings, shooting galleries
or similar contrivance and side show booth, per contrivance — 300.00
10. Theatres and cinema houses — 9,000.00
11. Boxing stadia, auditorium, gymnasium concert halls, or similar halls or
establishments — 3,000.00
12. Pelota/tennis/squash/badminton courts per court — 600.00
13. Coliseum establishments — 30,000.00
14. Off-track or off front on betting station, Lotto station, per station —
12,000.00
15. Amusement devices per device Including Piso-Net — 300.00
(e) Financial institutions and/or lending institutions:
1. Banks & Insurance Companies
Main Office — 18,000.00
Per branch — 9,000.00
2. Pawnshops, savings and loan associations, nancial and/or lending
investment, per establishment
Main Office — 10,000.00
Per branch — 5,000.00
3. Money shops, per establishment — 3,000.00
4. Foreign currency exchange dealer — 3,000.00
(f) Dealers in securities both local & foreign in stocks & securities — 9,000.00
(g) Pre-Need Plan (educational, life, memorial, Pension, etc.)
Principal Office — 6,000.00
Per Branch/Agency — 3,000.00
(h) Subdivisions operators — 15,000.00
(i) Private cemeteries/memorial parks — 50,000.00
(j) Boarding housing/lodging houses/bed spacing — 3,000.00
(k) Hotel, motel, apartelle, inn per room — 500.00
(l) 1. Dancing schools/judo/karate schools/driving schools/speed reading/EDP,
etc. — 1,500.00
2. Other special skills schools — 3,000.00
(l) n Nursery, vocational and other schools not regulated by the DepEd— 9,000.00
(m) Golf links — 9,000.00
(n) Private detective/security agencies:
Principal Office — 5,000.00
For every establishment, subdivision, community where security guards are
posted — 1,000.00
(o) On other activities:
1. For maintaining windows/display office — 5,000.00
2. For holding stage show or oor/fashion shows, payable by the operator
— 5,000.00
3. For maintaining an o ce, such as liaison o ce and/or similar o ce,
with an area as follows:
400 sq. m. or more — 2,250.00
300 sq. m. or more but less than 400 sq. m. — 1,800.00
200 sq. m. or more but less than 300 sq. m. — 1,350.00
100 sq. m. or more but less than 200 sq. m. — 900.00
50 sq. m. or more but less than 100 sq. m. — 450.00
Less than 50 sq. m. — 225.00
4. For operating private warehouse or bodega of wholesalers/retailers,
importers and exporters except those which business is duly licensed
in the locality where such bodega is located — 5,000.00
5. Cold Storage — 5,000.00
6. Poultry dressing facilities slaughter houses — 5,000.00
7. Animal holding facilities e.g., 2005, veterinary clinics, animal grooming
establishments — 2,000.00
8. Lumber yards — 6,000.00
9. Car exchange — 10,000.00
10. Storage and sale of flammable or explosive substance — 15,000.00
11. Fitness gym and other similar activities — 600.00
(p) All other business not speci cally mentioned for maintaining an o ce with an
area as follows:
Less than 500 sq. m. 900.00

500 sq. m. or more but less than 600 sq. m. 1,050.00
600
700 sq. m. or more but less than 700
800 sq. m. 1,200.00
1,350.00
800 sq. m. or more but less than 900 sq. m. 1,500.00
900 sq. m. or more but less than 1,000 sq. m. 1,650.00
1,000 sq. m. or more but less than 5,000 sq. 1,800.00
m.
m.
m.
Over 10,000 sq. m. 4,000.00
Provided, that on business with principal o ces maintaining or operating branch or
sales offices, the following permit fees per branch shall be imposed:
With a Capital of Principal office within the Principal Office outside the
City City
P10 million or over P1,500.00 per branch/sales P3,600.00 per branch/sales
outlet outlet
P1 million or over P600.00 per branch/sales P1,500.00 per branch/sales
but less than 10 outlet outlet
million
Below P1 million P300.00 per branch/sales P600.00 per branch/sales
outlet outlet
SECTION 114. Payment of Permit. — The applicant shall secure the permit from
the Business Permit and License O ce (BPLO) after payment of the corresponding
permit from the City Treasurer. The BPLO shall keep a record of all permits issued.
SECTION 115. Business Registration Pre-Numbered Plates. — All business
establishments and occupational undertaking are hereby required to obtain and secure a
business license pre-numbered registration plates upon application of their license and
permit to operate and pay the corresponding fee in the amount of Three Hundred Pesos
(P300.00) to cover the cost and regulatory expenses.
The business permit registration plate shall be renewed through a printed sticker
bearing the current quarter period and shall be provided free of charge as proof of
payment of taxes, fees and charges for the current year. Business registration plates shall
be replaced every three (3) years through an appropriate resolution authorizing the same.
The business permit registration plate shall be permanently displayed in a
conspicuous portion of the establishment that is visible to the public view.
Any violation of this Section shall be punishable by a ne of One Thousand Pesos
(P1,000.00).
SECTION 116. Time and Manner of Payment. — The fee for the issuance of a
Mayor's Permit shall be paid to the City Treasurer upon application before any business or
undertaking can be lawfully begun or pursued and within the rst (1st) twenty (20) days of
January of each year, in case of renewal thereof.
For a newly-started business or activity that starts to operate after the twentieth
(20th) of January, the fee shall be reckoned from the beginning of the calendar quarter.
When the business or activity is abandoned, the fee shall not be exacted for a period
longer than the end of the calendar quarter.
If the fee has been paid for a period longer than the current quarter and the
business activity is abandoned, no refund of the fee corresponding to the unexpired
quarter or quarters shall be made.
a) Supervision and control over establishments and places . — The City
Mayor shall supervise and regulate all establishments and places subject to the payment
of the permit fee. He shall prescribe the rules and regulations as to the mode or manner
on which they shall be conducted in so far as may be necessary to maintain peaceful,
healthy, and sanitary conditions in the City.
b) Application for Mayor's Permit . — An application for a Mayor's Permit
shall be led with the Business Permit and License O ce (BPLO), O ce of the City
Mayor. The form for the purpose shall be issued by the same o ce and shall set forth the
requisite information including the name and residence of the applicant, the description of
business or undertaking that is to be conducted, and such other data or information as
may be required.
1. For a newly-started business:
i. DTI Registration of business name for single proprietors, or SEC
Registration with Articles and By-Laws for partnerships and
corporation.
ii. Location sketch of the new business and zoning clearance as provided
for in Article IX of this Code from the City Planning and Development
Office.
iii. Capital of the business as shown in the Article in the Incorporation; if a
corporation or partnership, or a sworn statement of the capital
invested by the owner or operator, if sole proprietorship.
iv. A certi cate from the City Treasurer attesting to the tax exemption, if a
business is tax-exempt.
v. Tax clearance showing that the operator has paid all tax obligations in
the City.
vi. Barangay clearance.
vii. One (1) passport size picture of the owner or operator or in cases of a
partnership or corporation, the picture of the senior or managing
partners, and/or that of the President or General Manager, and a
picture of the business establishment.
viii. Community Tax Certificate (CTC).
ix. CCTV Certificate of Compliance, when applicable.
x. Other certi cate of compliance documents applicable to the particular
business applied for.
2. For Renewal of existing business permits:
i. Previous year's Mayor's Permit and Tax Order of Payment (TOP) with
corresponding Official Receipt/s.
ii. Two (2) copies of the BIR monthly or Quarterly Tax payments or VAT
Returns of the previous year for VAT-registered businesses, and
Monthly Percentage Tax (MPT) Return for Non-VAT registered
businesses.
iii. Proof of previous year's compliance to all regulatory offices, as provided
for in this Code.
iv. A certificate from the City Treasurer attesting to the tax exemption, if the
business is tax-exempt.
v. Two (2) copies of the latest available Audited Financial Statements/ITR.
If consolidated, breakdown per branch.
vi. Barangay Clearance.
vii. Community Tax Certificate (CTC).
viii. Other Certi cate of compliance documents applicable to the particular
business applied for.
Prior to the issuance of the Mayor's Permit, it shall be the duty of the proper
authorities to verify if other city requirements regarding the operation of the business or
activity such as sanitary requirements, installation of power and light requirements, as
well as other safety requirements are complied with.
Any false statements deliberately made by the applicant shall constitute su cient
grounds for denying or revoking the permit issued by the City Mayor, and the applicant or
licensee may be prosecuted in accordance with the penalties provided in this Code.
No person shall engage or operate a business without a permit. The Business
Permit and License o ce shall immediately close the established until the person has
secured the required permit.
c) Issuance of Permit; Contents of Permit . — Upon approval of the
application of a Mayor's Permit two (2) copies of the application duly signed by the City
Mayor or his authorized representative shall be returned to the applicant. One (1) copy
shall be presented to the City Treasurer as basis for the collection of the Mayor's Permit
fee and the corresponding business tax.
The Mayor's Permit shall be issued by the City Mayor or his authorized
representative upon presentation of the receipt for the payment of the Mayor's Permit and
the official receipt issued by the City Treasurer for the payment of the business tax.
Every permit issued by the City Mayor shall show the name and residence of the
applicant, his nationality and marital status; nature of the organization, that is whether the
business is a sole proprietorship, corporation or partnership, location of the business;
date of issue and expiration of the permit; and other information as may be necessary.
d) Posting of permit. Mandatory Requirements . — The Mayor's Permit
issued to any business or industry shall at all times be posted or displayed for public view.
Business Permit Registration Plates issued to all operators of business establishments
with xed business address shall accompany the Mayor's Permit. If operators have no
xed place of business or o ce, he shall keep the Mayor's Permit or copy thereof, in his
person.
Any person or business owner who shall violate this provision shall be subject to a
fine of Five Thousand Pesos (P5,000.00).
e) Prerequisite of Law; Strict Compliance . — The prerequisite of law relative
to the corporate existence and organizational set-up of the business establishment
securing the Mayor's Permit shall be strictly complied with, before the same shall be
issued.
f) Newly started Business; Requisites . — In the case of a newly started
business, a Mayor's Permit shall be issued only if the following requisites are strictly
complied with, to wit:
1. If the business is a single proprietorship, partnership or corporation and the
owner has real properties in the City, the business must present proof of
payment of realty taxes either by receipts or a certi cation of payment to be
issued by the Office of the City Treasurer; and
2. If the business has no real properties in the City, and its principal or branch
o ce is renting or leasing space in a building, the applicant business must
attach to his application the Mayor's Permit registration number of the
building owner, tax as lessor, as prescribed under this code.
g) Permit Refused; to whom — A Mayor's permit may be refused based on the
following grounds:
1. Any person or juridical entity who has previously violated any ordinance or
regulation relating to permits and license granted;
2. Any person or juridical entity who failed to pay the tax or fee for a business
being conducted but not licensed;
3. Any person or juridical entity who fails to pay any fine, penalty, tax, or other debt
or liability to the City within thirty (30) days from the date of the demand. In
case of an existing permit issued to such person, the same maybe revoked
upon his refusal to pay such indebtedness or liability to the City;
4. Any person or juridical entity whose business establishment or undertaking
does not conform with zoning regulations, and safety, health, environmental
and other requirements of the city;
5. Any person or juridical entity who has unsettled tax obligation, debt or other
liability to the government;
6. Any person or juridical entity who is disquali ed under any provision of law or
ordinance to establish or operate the business applied for; and
7. Any person or juridical entity or applicant for a business who declares an
amount of gross sales or receipts that are manifestly, and deliberately below
industry standards or the Presumptive Income Level of gross sales or
receipts as established in the City for the same or a closely similar type of
activity or business, with the intent to avoid higher taxes.
h) Duration of Permit and Renewal . — The Mayor's Permit shall be granted
for a period of not more than one (1) year and shall expire on the thirty- rst (31st) of
December following the date of surrender thereof. The permit issued shall be renewed
within the rst (1st) twenty (20) days of January. It shall have a continuing validity only
upon renewal thereof and payment of the corresponding fee.
SECTION 118. Revocation of Permit. — When a person doing business in the
City violates any ordinance, regulation or provision of the permit, refuses to pay an
indebtedness or liability to the City or abuses his privilege to do business to the injury of
the public moral, health, environmental or peace; or when a place where such business is
established is being conducted in a disorderly or unlawful manner, is a nuisance or is
permitted to be used as a resort for disorderly characters, criminals or persons of ill-
repute, the City Mayor may, after an investigation, revoke the Mayor's Permit. Such
revocation shall operate to forfeit all sums which may have been paid in respect of said
privilege, a ne of Five Thousand Pesos (P5,000.00) and imprisonment of one (1) week
for violation of any Ordinance governing the establishment and maintenance of business,
and prohibit the exercise thereof by the person whose privilege is revoked, until restored
by the Sangguniang Panlungsod.
SECTION 119. Separate Permit on Different Kinds of Business or Occupation. —
If a person desires to engage in more than one kind of business or trade, he shall secure
corresponding permits and pay the permit fee imposed on each separate or different
business or trade, notwithstanding the fact that he may conduct or operate all such
distinct business or trades in one establishment only. If a business has multiple lines of
activities conducted at the same location, a single Mayor's Permit with multiple lines of
businesses indicated on its face will be issued and paid before the same can be
conducted. Each location of a single line of business activity needs a separate permit.
SECTION 120. Duplicate License. — The O ce of the City Mayor through the
Business Permit and License O ce (BPLO) shall upon presentation of satisfactory proof
that the copy of the Mayor's Permit has been lost, stolen, destroyed issue a duplicate of
the permit certi cate upon payment of Three Hundred Pesos (P300.00) for each
duplicate issued.
Amendment on any date in the business permit registration, including change in
address/location, change in ownership, amendment of business name, merger and
consolidation shall be approved upon payment of fee in the amount of One Thousand
Pesos (P1,000.00) subject to subsequent inspection and recommendation by the BPLO
and examination of Books of Accounts by the City Treasurer's Office.
SECTION 121. Abandonment or Closure of Business. — When a business or
occupation is abandoned or closed, the person conducting the same shall submit to the
City Treasurer through the Business Permit and License O ce within thirty (30) days from
the date of such abandonment or closure, a sworn statement to that effect, stating therein
the date of abandonment or closure and the corresponding taxes due that must be
liquidated, otherwise said business shall be presumed to be still in actual operation. All
taxes due and payable for the corresponding quarter should be settled and corresponding
clearances complied with before a business is deemed o cially closed or abandoned. All
taxes already paid for the whole current year shall not, however, be subjected to refund for
the unused term.
Full payment of the annual fee, however, must be made by the person retiring from
such business or trade and under no circumstances shall refund be made corresponding
to the unused period. Failure to surrender the permit on or before the expiration date shall
be construed to mean that the business or trade is being continued and taxes or fees
corresponding to the succeeding quarter due and payable.
SECTION 122. Death of Permittee. — When an individual paying a permit fee
dies, no additional payments shall be required on the unexpired term for which the fee was
paid and procedure of the retirement of business shall apply. If the business is to be
continued by persons interested in his estate, then a new Mayor's Permit should be
secured.
SECTION 123. Inspection of Business Establishments. — Establishments where
business are being conducted at all times, shall be subjected to an inspection by a duly-
authorized o cial connected with BPLO to ensure environmental, public health and
welfare, and public safety, and who has technical and o cial authority in such matters to
see the effective compliance of the requirements of existing laws and of this Code.
Refusal of entry to the business establishment or part thereof of the City Inspector, will
subject the establishment to a ne of Five Thousand Pesos (P5,000.00) and closure, in
case of refusal notwithstanding of a notice from the Business Permit and License Office.
SECTION 124. True Status of Business; Books Being Destroyed or Hidden to
Subvert Examination. — It shall be the duty of the taxpayer to keep such books and other
records, which shall truly re ect his business or trade for purposes of the taxes provided
herein. If the taxpayer keeps his regular books of accounts and other records outside the
territorial limits of the City, he shall keep copies thereof in his business o ce located
within the City and submit the same for examination. The books of accounts and other
nancial records must be preserved by the taxpayer for a period of ve (5) years from the
date of the last entry.
Failure to present the books of accounts for examination shall subject the taxpayer
to a Five Thousand Pesos (P5,000.00) ne. Provided further, the City Treasurer or his
deputies may review previous assessments made for the purpose of collecting correct
taxes due from the taxpayer when the taxpayer is suspected of under-declaration. The City
Treasurer or his deputies can assess tax de ciencies based on best evidence available of
the taxpayer's business under examination.
ARTICLE II
Permit Fee on Occupation/Calling Not Requiring Government Examination
SECTION 125. Imposition of Fee. — There shall be collected as annual fee of One
Hundred Pesos (P100.00) for the issuance of Mayor's Permit to every person who shall
be engaged, within the City, in the practice of an occupation or calling not requiring
government examination as follows:
(a) On employees and workers in generally considered "Offensive and Dangerous
Business Establishments":
1. Employees or workers in industrial or manufacturing establishments
such as: aerated water and soft drink factories; air ri e and pellets
manufacturing; battery charging shops, blacksmith; breweries; candy
and confectionery factories; canning factories; coffee cocoa and tea
factories; cosmetics and toiletries factories; cigar and cigarette
factories; construction and/or repair shops of motor vehicles;
carpentry shop; drug manufacturing; distillers, edible oil or lard
factories; electric bulbs or neon lights factories; electric plant,
electronics manufacturing; oxidizing plants; food and our mills; sh
curing and drying shops; footwear factories, foundry shops; furniture
manufacturing; garments manufacturing, general building and other
construction jobs during the period of construction; glass and
glassware factories; handicraft manufacturing; hollow block and tile
factories; ice plants; milk, ice cream and other allied products
factories; metal closure manufacturing; iron steel plants; leather and
leatherette factories; machine shops, match factories, paints and allied
products manufacturing; plastic products factories, perfume factories;
plating establishment; pharmaceutical laboratories, repair shops of
whatever kind and nature; rope and twine factories; sash factories;
smelting plants; tanneries; textile and knitting mills; upholstery shops;
vulcanizing shops and welding shops.
2. Employees and workers in commercial establishments: cinematography
lm storage; cold storage or refrigerating plants; delivery and
messengerial services; elevator and escalator services; funeral parlors;
janitorial services; security services; junks shop; hardware; pest
control services; printing and publishing houses; service station;
slaughterhouses; textile stores; warehouses; and parking lots.
3. Employees and workers on other industrial and manufacturing rms or
commercial establishments who are normally exposed to excessive
heat, light, noise, cold and other environmental factors which endanger
their physical and health well-being.
(b) On employees and workers in commercial establishments who cater or
attend to the daily needs of the inquiring or paying public. Employees and
workers in commercial establishment who generally cater or attend to the
daily needs of the general public such as but not limited to the following:
Employees and workers in drugstore; department stores; groceries
supermarkets; beauty salons; tailor shops; dress shops; bank teller;
receptionist, receiving clerk in paying outlets of public utilities corporation,
except transportation companies; and other commercial establishment
whose employees and workers attend to the daily needs of the inquiring or
paying public.
(c) On employees and workers in food or eatery establishment:
1. Employees and workers in canteen, carinderia, restaurants, catering
services, bakeries, ice cream stores or cafes, refreshment parlor
restaurants, sari-sari store, and soda fountains; stallholders,
employees and workers in public markets;
2. Peddlers of cook or uncooked foods;
3. All other food peddlers, including peddlers of seasonal merchandise.
(d) On employees and workers in night or day and night establishments.
Workers or employees in bars; boxing stadium; bowling alleys; billiard and pool
halls; cinema houses; cabarets and dance halls; cocktail lounges; circuses;
carnivals and the like; day clubs and night clubs; golf clubs; massage clinics,
sauna baths or similar establishment; hotels; motels; horse racing clubs;
pelota courts; polo clubs; private detective or watchman security agencies;
supper clubs and all other business establishment whose business activities
are performed and consumed during night time.
In cases of night and day clubs, cocktail lounges, bars, cabarets, sauna bath
houses and other similar places of amusements, they shall, under no
circumstances, allow hostesses, waitress, waiters, entertainers, or hospitality
girls below eighteen (18) years of age to work as such. For those who shall
secure the Individual Mayor's Permit on their eighteenth (18th) birth year,
they shall present their respective baptismal or birth certi cate duly-issued
by the local civil registrar concerned.
(e) All occupation or calling subject to periodic inspection, surveillance and/or
regulations by the City Mayor, like animal trainer, auctioneer, barber,
bartender, beautician, bondsman, bookkeeper, butcher, blacksmith,
carpenter, carver, chambermaid, cook, criminologist, electrician, electronic
technician, club/ oor manager, forensic electronic expert, fortune teller, hair
stylist, handwriting expert, hospital attendant, lifeguard, magician, make-up
artist, manicurist, masonry worker, masseur attendant mechanic, certi ed
"hilot," painter, musicians, pianist, photographer (itinerant), professional
boxer, private ballistic expert, rig driver (cochero), tricycle driver, PUJ driver,
taxi, dancer, stage-performer, salesgirl, sculptor, waiter or waitress and
welder.
SECTION 126. Exemption. — All professionals who are subject to the
Professional Tax imposition pursuant to Section 139 of the Local Government Code; and
government employees are exempted from payment of this fee.
SECTION 127. Time and Manner of Payment. — The Mayor's Permit Fee on
occupation or calling shall be paid to the City Treasurer before any occupation or calling
can be lawfully pursued in the City. In the ensuing year, payment of the annual permit fee
shall be paid within the first (1st) twenty (20) days of January.
In case of change of ownership of the business as well as the location thereof from
one city to another, it shall be the duty of the new owner, agent manager of such business
to secure a new permit as required in this Article and pay the corresponding permit fee as
though it is a new business.
Newly-hired workers and/or employees shall secure their Individual Mayor's Permit
from the moment they are actually accepted by the management of any business or
industrial establishment to start working.
(a) The Business Permit and License O ce shall keep a record of persons
engaged in occupation and/or calling not requiring government examination and the
corresponding payment of fees required under personal data for reference purposes.
(b) Persons engaged in the abovementioned occupations or calling with a valid
Individual Mayor's Permit shall be required to surrender such permit and the
corresponding O cial Receipt for the payment of fees to the City Mayor and to the City
Treasurer respectively for cancellation upon retirement of cessation of the practice of the
said occupation or calling.
SECTION 129. Other Requirements. — The issuance of a Mayor's Permit shall
not exempt the licensee from the ful llment of other requirements in connection with the
conduct of an activity prescribed under this Code.
ARTICLE III
Permit Fee for Cockpits Owners/Operators/Licensees/Promoters and Cockpit Personnel
SECTION 130. Definition. — When used in this Article.
a ) Cockpit — includes any place, compound, building or portion thereof, where
cock ghts are held, whether or not money bets are made on the results of such
cockfights.
b ) Promoter or host — a person who alone or with another organizes
cockfights. CADacT
c) Pit Manager — a person who is in charge in the operation and management of

the cockpit.
d) Referee (Sentenciador) — refers to a person who watches and oversees the
proper ga ng, of ghting cocks; determines the physical condition of gamecocks while
cock ghting is in progress, the injuries sustained by the cocks and their capability to
continue ghting, and decides and makes known his decision either by word or gesture
the result of the cock ghting by announcing the winner or deciding a tie in a contest
game.
e) Bet Taker — refers to a person who alone or with another initiates a cock ght
and/or calls and take care of bets from owners of both gamecocks and those of other
bettors before he orders commencement of the cock ght thereafter distributes won bets
to the winner after deducting a certain commission, or both.
f ) Bet Manager — refers to a person who matches the bets and orders the
commencement of the cockfight.
g) Gaffer (mananari) — refers to a person knowledgeable in the art of arming
fighting cocks with gaffs on one or both legs.
h ) Wound Suturer — refers to a person that treats and sutures the wounds of
gamecocks.
i ) Cockfighting — is the sport of pitting or evenly matching gamecocks to
engage in an actual ght where bets on either side are laid. Cock ghting may also be
formed as "cock ghting derby; pintakasi or tupada" or its equivalent in different Philippine
localities.
j ) Local Derby — is an individual cock ght participated in by game cockers or
cock ghting "a cionados" of the Philippines with "pot money" awarded to the proclaimed
winning entry.
k) International derby — refers to an individual cock ght participated in by local
and foreign game cockers or cock ghting "a cionados" with "pot money" awarded to the
proclaimed winning entry.
SECTION 131. Imposition of Fees. — There shall be collected the following
Mayor's Permit fees from cockfight operators/owners/licensees and cockpit personnel:
(a) From the owners/operator/licensees of the

cockpit:
P1,000.00
1. Application filing fee
2. License Fee 35,000.00
(b) From cockpit personnel
1. Promoter/Hosts P3,000.00
2. Pit Manager 2,000.00
3. Referee 1,200.00
4. Bet Taker "Kristo/Llainador" 800.00
5. Bet Manager "Maciador/Kasador" 1,400.00
6. Gaffer "Mananari" 500.00
7. Wound Suture "Mananahi" 300.00
(c) For promotion of
P3,300.00/derby
1) Regular/ordinary
2) Local derby 6,600.00/derby
3) Regional derby 8,000.00/derby
4) National derby 12,000.00/derby
5) International derby 16,000.00/derby
(d) Soltada
P400.00/fight
1) Regular/ordinary
2) Local derby 700.00/fight
3) Regional derby 2,000.00/fight
4) National derby 4,000.00/fight
5) International derby 8,000.00/fight
10% of the gross
(e) Admission fee
receipts
SECTION 132. Application. — Applicants intending to operate a cockpit shall le

an application prescribed thereof to the o ce of the City Mayor through the Business
Permit and License O ce. The application shall be accompanied by the following
documents:
(a) Location and vicinity plan of the cockpit;
(b) Cockpit building plan together with the certi cation that the cockpit is not
within three hundred (300) lineal meters from any existing hospitals, school
buildings, churches or other public buildings.
SECTION 133. Renewal. — A special permit issued to operate may be renewed
on or before January 20 of each year.
SECTION 134. Requirements. — Cockpits shall only be allowed in appropriate
area as prescribed in the City of Pasig zoning laws.
(a) No cockpit shall be allowed within a radius of three hundred (300) lineal
meters from any existing hospitals, school buildings, churches or other public
buildings.
(b) No cock ghting shall be held during Holy Thursday, Good Friday,
registration/election, referendum or plebiscites days, Independence Day,
Rizal Day, and National Heroes Day.
(c) No person less than fteen (15) years of age shall be inside the premises of
the cockpit during cockfighting days.
(d) No person below eighteen (18) years of age shall be allowed to bet in every
cockfight.
SECTION 135. Time and Manner of Payment. —
(a) The application ling fee is payable to the City Treasurer upon application for
a permit or a license to operate and maintain cockpits;
(b) The annual cockpit permit fee is payable upon application for a permit before
a cockpit shall be allowed to operate and within the rst (1st) twenty (20) days of January
of each year in case of renewal thereof;
(c) The fees herein imposed shall be payable to the City Treasurer before the
special cockfights and derbies can be lawfully held;
(d) The permit fees on cockpit personnel shall be paid before they participate in a
cock ght and shall be paid annually upon renewal of the permit on the birth month of the
permittee; and
(e) The admission fee is payable to the City Treasurer within twenty-four (24)
hours after the derby.
A surcharge of twenty- ve percent (25%) of the corresponding fees not paid on
time and an interest at the rate of two percent (2%) per month including surcharges, shall
be imposed until such amount is fully paid in no case shall the total interest on the unpaid
amount or portion thereof exceed thirty-six (36) months.
SECTION 136. Administrative Provision. —
a) Ownership, operation and management of cockpit. — Only Filipino citizens not
otherwise prohibited by existing ordinances or laws shall be allowed to own, manage and
operate cockpits. Cooperative capitalization is encouraged.
b) Establishment of cockpit. — The Sangguniang Panlungsod shall determine the
number of cockpits to be allowed in this City.
c) Cockpit-size and construction. — Cockpits shall be constructed and operated
within the appropriate areas as prescribed in the Zoning Law or ordinance. In the absence
of such law ordinance, the City Mayor shall see to it that no cockpit is constructed within
or near existing residential or commercial areas, hospitals, school buildings, churches or
other public building. Owners, lessees, or operators of cockpits which are now in
existence and do not conform to this requirement are required to comply with these
provisions within a period of ten (10) years from the effectivity of this Code. Approval or
issuance of building permits for the construction of cockpits shall be made by the City
Building Official in accordance with existing ordinances, laws and regulations.
d) Only duly-registered and licensed promoters, referees, cashiers, bet managers,
pit manager, bet takers, or gaffers shall take part in all kinds of cock ghts held in this City.
No operator or owner of a cockpit shall employ or allow to participate in a cock ght any
of the abovementioned personnel unless he has registered and paid the fee herein
required.
e) Upon payment of the fees herein imposed, the corresponding Mayor's Permit
shall be issued.
f) Holding of cock ghts. — Except as herein provided, cock ghting shall be
allowed in this City only in licensed cockpits during Sundays and legal holidays and during
local estas for not more than three (3) days. It may also be held during city agricultural,
commercial, or industrial fairs, carnival, or exposition for a similar period of three (3) days
upon resolution of the Sangguniang Panlungsod. No cock ghting on the occasion of such
affair, carnival or exposition shall be allowed within the month of a local esta or for more
than two (2) occasions a year.
g) Cock ghting for entertainment of tourists or for charitable purposes. —
Subject to the preceding subsection hereof, the holding of cock ghts may also be
allowed for the entertainment of foreign dignitaries or for tourists, or for returning
Filipinos, commonly known as "Balikbayan" or for the support of national fund-raising
campaigns for charitable purposes as may be authorized upon resolution of the
Sangguniang Panlungsod, in licensed cockpits or in playgrounds or parks. This privilege
shall be extended for only one (1) time, for a period not exceeding three (3) days, within a
year.
h) Cock ghting o cials. — Gaffers, Referees, Bet Takers, Promoters, Bet
Managers, Pit Managers, and Wound Suturer shall not act as such in any cock ght in the
City without first securing a license renewable every year on their birth month from the city
where such cock ghting is held. Only gaffers, referees, bet takers, or promoters licensed
by the City shall officiate in all kinds of cockfighting authorized herein.
SECTION 137. Applicability Clause. — Unless otherwise provided in this Article,
the provision of Presidential Decree No. 449, otherwise known as the Cock ghting Law of
1974, Presidential Decree No. 1802 (creating the Philippine Game Fowl Commission), and
such other pertinent laws shall apply to all matters regarding the operation of cockpits
and the holding cockfights in this City.
SECTION 138. Penalty. — Any violation of the provisions of this Article shall be
punished as follows:
a. Operating without a permit — imprisonment of not less than six (6) months and
1 day but not more than six (6) years and/or a ne of twenty thousand pesos
(20,000.00), at the discretion of the court.
b. Other offenses/violation — imprisonment of not less than six (6) months and 1
day but not more than six (6) months and/or a ne of ve thousand pesos
(5,000.00), at the discretion of the court.
ARTICLE IV
License Fees for Gun Clubs/Operator of Firing Range
SECTION 139. Imposition of Fees. — Every person or entity who shall establish,
operate, and maintain gun clubs within the City of Pasig shall rst secure a license from
the City Mayor through the Business Permit and License O ce (BPLO) and pay the
corresponding fee:
Gun Club without firing range P3,000.00

Gun Club with 1-5 firing ranges 4,000.00
Gun Club with 6-10 firing ranges 7,000.00
Gun Club with more than 10 firing ranges 30,000.00

a) The prerequisites of law relative to the establishment, operation and
maintenance of gun clubs should be strictly complied with before same shall be issued.
b) The Batas Ciudad Enforcement O ce (BCEO) shall have the authority to
inspect gun clubs to ensure that the standard speci cations relative to public safety is
strictly complied with.
SECTION 141. Time of Payment. — The fees shall be paid to the City Treasurer
upon order of payment given by the Business Permit and License Office.
ARTICLE V
Special Permit Fees for Cold Storage and Refrigerating Cases
SECTION 142. Imposition of Fees. — Every person or entity who shall use cold
storage units and refrigerating cases for business within the City of Pasig shall rst
secure a special permit from the City Mayor through the City Building O cial and pay the
corresponding fees:
Refrigeration or cold storage units,

with total cold storage capacity:
Not exceeding 6 cu. m. P600.00
Over 5 to 15 cu. m. 1,050.00
Over 15 to 35 cu. m. 1,800.00
Over 25 to 35 cu. m. 3,000.00
Over 35 to 50 cu. m. 4,500.00
Over 50 cu. m. 6,000.00
Refrigerating cases:
Less than 5 cu. m. 30.00
Over 5 cu. m. 60.00
SECTION 143. Time of Payment. — The fees imposed shall be paid to the City
Treasurer upon order of payment given by the City Building Official.
ARTICLE VI
Permit Fee on Motorcade
SECTION 144. Imposition of Fee. — There shall be collected a Mayor's Permit
fee of Five Hundred Pesos (P500.00) per vehicle per day on every motorcade carried on in
this City.
SECTION 145. Time and Manner of Payment. — The fee imposed herein shall be
due and payable to the City Treasurer upon application for a permit to the City Mayor at
least seven (7) days before the scheduled date of the motorcade shall be held.
SECTION 146. Exemption. — Military parades as well as religious processions
shall not be required to pay the permit fee imposed in this Article.
(a) Any person who shall hold a motorcade within this City shall rst obtain a
permit from the City Mayor before undertaking the activity. For this purpose, a written
application in a prescribed form shall indicate the name, address of the applicant, the
description of the activity, and the place or places where the same will be conducted, the
routes and such other pertinent information as may be required.
(b) The Tra c Parking and Management O ce shall promulgate the necessary
rules and regulations to maintain an orderly and peaceful conduct of the activities
mentioned in this Article. The TPMO shall also de ne the boundary within which such
activities may be lawfully conducted.
ARTICLE VII
Permit Fee for Excavation
SECTION 148. Imposition of Fee. — There shall be imposed the following fees
on every person, whether private, local and government agencies, except those
speci cally exempted by law, who shall make or cause to be made any excavation or
diggings on public or private streets or thoroughfares, including passageways, sidewalks
within the City.
1. Processing Fee
1.1 First 25.00 linear meter length of PhP500.00

excavation and below
1.2 First 26.00 linear meter length of 1,000.00
excavation (other purposes)
2. Excavation/Digging Permit Fee
2.1 Underground Utility Line

a) 1.00 m. width and depth of PhP1.00.00/cu. m.
excavation and below
b) Excess of 1.00 m. width and Php120.00/cu. m.
depth of excavation and above
2.2 For foundation of structures 50.00/cu. m.
2.3 For road concreting/blocking and PhP40.00/sq. m.
asphalt pavement
2.4 For installation of PhP3,000.00/pole
wooden/concrete Utility
Poles/Guy/Pile Driving
2.5 Cabinet Installation PhP2,000.00/cabinet
2.6 Aerial installation of electrical, PhP50.00/l.m
cable, fiber optics wirings
3. Restoration Fees — the restoration payment shall be based on subsections

1 and 2, and the following schedule:

a.) Concrete Pavement
a.1) 12" Thickness PhP1,600.00/sq.
m.
a.2) 9" Thickness PhP1,400.00/sq.
m.
a.3) Concrete Sidewalk PhP800.00/sq.
m.
a.4) Macadam PhP450.00/sq.
m.
b.) Asphalt Pavement
b.1) 2" Thickness PhP800.00/sq.
m.
b.2) 4" Thickness PhP1,600.00/sq.
m.
c.) Curb & Gutter
c.1) Type B — 0.45m. width, 0.30m. PhP600.00/l.m.
Height
c.2) Type A — 0.60m. width, 0.30m. PhP700.00/l.m.
Height
4. Exercise of Supervision.
Supervision All excavation and restoration shall be under the
supervision of the City Engineer to ensure compliance with the installation
plans and speci cations and other conditions in the permit, subject to ve
percent (5%) supervision cost based on the restoration payment.
5. Restoration works and other consequential responsibilities or
obligations over excavations after the completion of the underground
works shall be done by the contractor/implementing agency and the City
Engineer shall assess a thirty percent (30%) maintenance fee and paid to the
City Treasurer in cash.
6. A cash deposit speci cally for residential/house connections based on the
schedule of restoration rates of the City. The cash deposit shall be
refundable ten (10) days after the connection otherwise it shall be forfeited in
favor of the City.
SECTION 149. Excavation Affecting Adjoining Properties. —
a) Temporary support of adjoining property — The person causing any excavation
to be made shall provide such sheet piling and bracing as may be necessary to prevent
materials or structures of adjoining property from caving in before permanent support
shall have been provided for the sides of an excavation.
b) Permanent support of adjoining property — Whenever provisions are made for
the permanent support of the sides of an excavation, the person causing such excavation
to be made shall construct an appropriate retaining wall which shall be carried to a height
sufficient to retain the soil of the adjoining area.
c) Entrance to adjoining premises — For the purpose of providing temporary
support to adjoining premises, the person causing an excavation to be made shall get the
consent of the owner of the adjoining premises to enter and construct the temporary
support. However, if such consent and entrance are not granted, the owner of adjoining
premises shall be responsible for providing the necessary support, as the case may be, to
his premises at his own expense, and for that purpose, he shall be given authority to enter
the premises where the excavation is to be made.
SECTION 150. Excavation Affecting Adjoining Structures. —
a) Excavations more than four (40) feet deep — Whenever an excavation is carried
to the depth of more than four (4) feet long below the curb, the person causing the
excavation to be made at all times, if granted the consent of the owner adjoining
structures to enter, at his own expense, preserve and protect from damage all existing
structures, the safety of which may be affected by that part of the excavation which
extends more than four (4) feet below the curb line. He shall support such structure by
proper foundations, and when necessary for that purpose, such owner shall be given
authority to enter the premises where such excavation is to be made.
b) Excavations four (4) feet or less in depth — The person causing the excavation
shall preserve the safety of the structures which may be affected by the excavation and
protect it from injury and support it by proper foundation (except as otherwise provided in
excavations more than four (4) feet deep); and when necessary for the purpose, the owner
of the structures shall be given the authority to enter the premises where such excavation
is to be made.
SECTION 151. Time and Manner of Payment. — The fee imposed herein shall be
paid to the City Treasurer by every person who shall make an excavation or cause any
excavation to be made upon application for Mayor's Permit, but in all cases, prior to the
excavation.
(a) No person shall undertake or cause any digging or excavation, of any part or
portion of the city streets of Pasig City unless a permit shall have been rst secured from
the Office of the City Engineer specifying the duration of the excavation.
(b) Fines in Delay and Other Violations — The City Engineer shall impose a ne of
Five Thousand Pesos (PHP5,000.00) per day upon the permittee for failure to complete
the project within the speci ed period of completion, non-conformance with any of the
rules and regulations set herein, no installation of signages for the excavation/restoration,
non-compliance with the submitted plan, construction without prior permit, or non-
compliance with the duration set in the permit.
(c) In order to protect the public from any danger, appropriate warnings signs,
barricades and safety measures must be places in the area where work is being done.
(d) In the event of death, injury and/or damages caused by the non-completion of
such works and/or failure of the one undertaking the work to adopt the required
precautionary measures for the protection of the general public or violation of any of the
terms or conditions of the permit, the permittee/excavator shall assume fully all liabilities
for such death, injury or damage arising therefrom. For this purpose, the
excavator/permittee shall purchase insurance coverage to answer for third party liability.
SECTION 153. Insertion Prohibited. — All excavations passing through canals
and insertions through drainage or sewer pipes are strictly prohibited.
SECTION 154. Private Roads, Passageways and Sidewalks. — The City Engineer
or his authorized representative shall have the authority to inspect all diggings and
excavations being undertaken on all private roads, passageways and sidewalks and to
require that restoration of the excavated area meets with the standard speci cations as
prescribed by the City.
SECTION 155. Penalties. — A violation of this Ordinance shall result to
revocation/cancellation of permit. Workers continuing excavation/digging shall be
con scated without prejudice to the ling of criminal action in appropriate courts, against
the contractor and apprehended workers. In case of conviction, there shall be a
punishment of a ne of Five Thousand Pesos (PHP5,000.00) for each apprehended
worker to be paid by the contractor. In case of con scated equipment, it can be
redeemed by the contractor after paying a penalty of ten percent (10%) of the purchase
price. If the violation is committed by a rm, corporation, partnership or other judicial
entity, the manager, managing partner or director or a person in-charge with the
management of such rm, corporation, partnership or juridical entity shall be liable
therefore.
ARTICLE VIII
Building Permit and Related Fees
SECTION 156. Building Permit. — No person, rm or corporation, including any
agency or instrumentality of the government shall erect, construct, alter, repair, move,
convert or demolish any building or structures or cause the same to be done without rst
obtaining a Building Permit therefore from the Building Official of this City.
SECTION 157. Imposition of Fee. — There shall be collected from each
applicant for a Building Permit fees adopted from Presidential Decree No. 1096 otherwise
known as the National Building Code of the Philippines; Schedule of fees subject to
amendment of the National Building Code.
SECTION 158. Time and Payment. — The fees speci ed under this article shall
be paid to the City Treasurer upon application for a building permit from the City Building
Official.
SECTION 159. Accrual of Proceeds. — The proceeds from Building Permit fees
shall accrue to the general fund of this City.
SECTION 160. Administrative Provisions. — The application for a Building
Permit shall be in writing and on the prescribed form with the O ce of the Building
Official. Every application shall provide at least the following information:
a) Description of the work to be covered by the permit applied for;
b) Description and ownership of the lot on which the proposed work is to be done
as evidence by TCT and/or copy of the contract of lease over the lot if
applicant is not registered owner;
c) The use or occupancy for which the proposed building, and/or structure is
intended;
d) Estimated cost of the proposed building and/or structure.
To be submitted together with such application are at least ve (5) sets of
corresponding plans and speci cations prepared, signed and sealed by a duly-licensed
architect or civil engineer in case of architectural and structural plans, by a professional
mechanical engineer in case of mechanical plans, by a professional electrical engineer in
case of electrical plans and by a licensed sanitary engineer or master plumber in case of
plumbing or sanitary installation plans except in those cases exempted or not required by
the Building Official under the National Building Code.
SECTION 161. Assessment. — Assessment of building permit fees shall be
based on the following:
(a) Type of occupancy or use of building or structure
(b) Cost of construction
(c) Floor area
(d) Height
SECTION 162. Occupancy Groups. — For the purpose of xing the amount of
fees based on the type of use or occupancy of the building/structure, the group
occupancy classifications shall be term of reference:
Occupancy groups are classified into four (4) categories:
1 CATEGORY I — Residential (single dwelling unit and duplex for non-leasing
occupants)
a) CATEGORY I-A — Residential (multiple dwelling units) 4 storeys or less
b) CATEGORY I-B — Residential (multiple dwelling units) more than 4
storeys
2 CATEGORY II — Commercial and Industrial
3 CATEGORY III — Social, Educational and Institutional
4 CATEGORY IV — Ancillary or Accessory
SECTION 163. Exemptions. — No fees shall be charged on the following
applications:
(a) Construction/addition/renovation/alteration of public buildings.
(b) Construction/addition/renovation/alteration of government-owned tenement
houses and other housing units while the title of the lot is still under the name
of the government.
(c) Reconstruction of building or structures damaged or destroyed by typhoons,
re, earthquakes or other calamities. Reconstruction shall not exceed twenty
percent (20%) of the original construction cost led with the City Building
O cial together with the certi cate of damaged obtained from the City
Building O cial not later than thirty (30) days after the occurrence of such
calamity.
(d) Construction of building or structure by civic organization, charitable
institution to be donated to the government for public use.
(e) Construction/addition/renovation/alteration/repair of buildings/structures
and electrical equipment installation owned by electric cooperative.
SECTION 164. Establishment of Line and Grade. — Schedule of Fees :
(a) All sides fronting or abutting-streets, esteros, rivers and

creeks
1. First 10 meter P24.00
2. Every meter or fraction thereof in excess of 10 meter 2.40
(b) All other side:
Every meter of fraction thereof 12.00
SECTION 165. Schedule of Building Permit Fees. —

(a) While the application is still being processed, the City Building O cial may
allow excavation for foundation and basement, for which the following fees shall be
charged and which shall be deducted from the total building permit fees.
(b) Construction/addition/renovation/alteration of building under CATEGORY I
shall be assessed according to the following rates:
1. Original complete construction up to 20 sq. m. P2.00

2. Addition/renovation/alteration up to 20 sq. m. 2.40
3. Above 20 sq. m. up to 50 sq. m. 3.40
6. Above 150 sq. m. 7.20
(c) Construction/addition/renovation/alteration of building under CATEGORY I-A,

II and III:
Area in sq. m. per sq. m.

1. Up to 5,000.00 P23.00
2. Above 5,000.00 up to 6,000.00 22.00
3. Above 6,000.00 up to 7,000.00 20.50
4. Above 7,000.00 up to 8,000.00 19.50
5. Above 8,000.00 up to 9,000.00 18.00
6. Above 9,000.00 up to 10,000.00 17.00
7. Above 10,000.00 up to 15,000.00 16.00
8. Above 15,000.00 up to 20,000.00 15.00
9. Above 20,000.00 up to 30,000 14.00
10. Above 30,000 12.00
(d) Construction/addition/renovation/alteration of buildings/structures under

CATEGORY IV:
1. Building such as private garages and carports shall be charged fty percent
(50%) of the rate of the principal building of which they are accessories.
2. All parts of buildings which are open on two or more sides, such as balconies,
terraces, lanais and the like shall be charged fty percent (50%) of the rate of
the principal building of which they are a part.
3. Aviaries, aquariums, zoo structure and the like shall be charged in accordance
with the rates for agricultural structures.
(e) Footing or foundations of buildings/structures per sq. m. or fraction thereof
of footing or foundation, encroachment on roadways, sidewalks — P600.00
(f) Buildings with a height of more than eight (8) meters shall be charged an
additional fee per cubic meter above eight (8) meters — P0.25
(g) Alteration/renovation/improvement on vertical dimensions of
building/structures, such facades, exterior and interior walls, shall be assessed in
accordance with the following rates:
C.H.B. and the like — P20.00
Others — 15.00
(h) Alteration/renovation/improvement on horizontal dimensions of
buildings/structures such as oorings, ceilings and roo ngs shall be assessed in
accordance with the following percentages of the cost of labor and materials prescribed
under Sec. 96 (b) to (e) Article IV, whichever category applies:
1. Concrete, bricks or tiles and the like — 50% — P5.0/sq. m.
2. Others — 20% — P5.0/sq. m.
(i) Repair on Buildings and Structures:
1. Categories I, I-A, II and III
i. Repair of building/structure shall be charged 1% of the cost of labor and
materials
2. Categories IV
i. Repair of building/structure shall be charged 1% of the cost of repair
SECTION 166. Ancillary Structures. — Schedule of Fees :
(a) Bank and Records Vaults:
1. Up to 20 cu. m. — P20.00
2. Per cu. m. in excess of 20 cu. m. — 8.00
(b) Swimming Pools per cu. m. or fraction thereof
1. Residential — P3.00
2. Commercial — P36.00
3. Social/Institutional — P24.00
Swimming pools improvised from local indigenous material such as rocks, stone
and/or small boulders and with plain cement ooring shall be charged fty percent (50%)
of the above rates.
Ancillary structures to swimming pools, such as shower rooms. Locker rooms and
the like shall be charged fifty percent (50%) of the rates corresponding of swimming pool.
(c) Construction of firewalls separate from the building:
1. Per sq. m. or fraction thereof — 3.00
2. Provided, that the minimum fee shall be — 48.00
(d) Construction/erection of towers including Radio and TV towers, water tank
supporting structures and the like:
Trilon
Self-Supporting
(Guyed)
1. Residential P500.00 per P150.00
unit
2. Commercial/Industrial
2.1 Up to 10 meters in height P2,400.00 P240.00
2.2 Every meter or fraction thereof in excess of P10.00 P15.00
10 m.
Institutional
2.2 Up to 10 meters in height P1,800.00 P120.00
2.2 Every meter or fraction thereof in excess of P120.00 P12.00
10 m.
Towers with platforms or oors shall be charged an additional fee in accordance
with (c) and (d) of this Section.
(e) Commercial/Industrial Storage Silos:
1. Up to 10 meters in height — P2,400.00
2. Every meter of fraction thereof in excess of 10 m. — 150.00
Silos with platforms or oors shall be charged an additional fee in accordance with
(c) and (d) of this Section.
(f) Construction of Smokestack and Chimneys for Commercial/Industries Use:
1. Smokestacks
1.1 Up to 10 meters in height measured from the base — P240.00
1.2 Every meter of fraction thereof in excess of 10 m. — P12.00
2. Chimneys:
2.1 Up to 10 meters in height measured from the base — P48.00
2.2 Every meter of fraction thereof in excess of 10 m. — P2.00
(g) Construction of Commercial/Industrial Fixed Ovens:
Per sq. m. or fraction thereof of interior floor areas — P48.00
(h) Construction of Industrial Kiln/Furnace:
per cu. m. or fraction thereof of volume — P12.00
(j) n Construction of reinforced concrete steel tank for Category I buildings:
1. Up to 2 cu. m. — P480.00
2. Every cu. m. of fraction thereof in excess of 10 cu. m. — P24.00
(k) Construction of Waste Water Treatment Tanks (Including Sedimentation and
Chemical Treatment Tanks) Per cu. m. of volume — P7.00
Industrial use:
1. Above Ground per cu. m. or fraction thereof — P480.00
2. Underground per cu. m. or every fraction thereof —P3.00
2.1 Saddle or trestle mounted horizontal tanks:
per cu. m. or fraction thereof of volume of tank — P3.00
3. Booths, Kiosks, Platforms, Stages and the likes:
3.1 Construction of permanent type of booths, kiosks, platforms, stages
and the likes: per sq. m. or fraction thereof of floor area — P10.00
3.2 Construction of temporary type of booths, kiosks, platforms, stages,
eld o ces, laborer quarters and the likes per sq. m. or fraction
thereof of floor area — P5.00
3.3 Inspection of knock-down type temporary booths, platforms, stages
and the like Per unit — P24.00
(l) Construction of Tombs and Canopies, Mausoleum and Niches in cemeteries
and Memorial Parks:
1. Plain tombs or monuments without backdrop wall, canopy or roofing — P5.00
2. Canopied tombs, whether partially or totally roofed, per sq. m. — P5.00
3. Semi-enclosed mausoleums, whether canopied or not, per sq. m. — P5.00
4. Totally enclosed mausoleums, per sq. m. of floor area, per level — P12.00
SECTION 167. Plumbing Permit Fees. — Plumbing Permit shall be collected
based on the following rates:

a) For the installation of a unit composed of one (1) water
closet, two (2) floor drains, one (1) sink, one (1) lavatory, two
(2) faucets and one (1) showerhead P49.00
b) For every fixtures in excess of a unit:
For one (1) water closet P7.00
For one (1) floor drain P3.00
For one (1) sink 3.00
For one (1) lavatory 7.00
For one (1) faucet 2.00
For one (1) showerhead 2.00
For one (1) slope sink 7.00
For one (1) urinal 4.00
For one (1) bath tub 7.00
For one (1) grease trap 7.00
For one (1) garage trap 4.00
For one (1) bidet 4.00
For one (1) filter 4.00
For one (1) dental cuspidor 5.00
For one (1) gas heater 5.00
For one (1) hot water boiler 5.00
For one (1) drinking fountain 3.00
For one (1) laundry tray 5.00
For one (1) bar or one fountain sink 5.00
For one (1) lavatory sink 4.00
For one (1) sterilizer 3.00
For one (1) water meter 3.00
For one (1) septic vault (SV) 10.00
For one (1) sanitary clean out (SC) 10.00
SECTION 168. Fencing Permit Fees. — Fees for Fencing Permit shall be based
on the following rates:
a) Fence made of indigenous materials and/or barbed wire, chicken wire, hog wire
— 2.40
b) Fences up to 1.80 meters in height, made of materials other than those
mentioned per lineal meter of fraction thereof — 4.00
c) Fences in excess of 1.80 meters in height, made of materials other than those
mentioned per lineal meter or fraction thereof — 4.00
SECTION 169. Construction of Sidewalks. — Schedule of Fees:
a) Up to 20 sq. m. — 24.00
b) Every sq. m. or fraction thereof in excess of 20 sq. m. — 3.00
SECTION 170. Paved Areas Intended for
Commercial/Industrial/Social/Institutional Use. — Use as parking area, gasoline station
premises, skating rinks, pelota courts and the like the amount of Five Pesos (P5.00) shall
be charged for every sq. m. or fraction thereof.
SECTION 171. Use of Streets, Sidewalks, Public Lands as Permitted. —
a. Use of Sidewalks:
Up to 20 sq. m. of sidewalk, per calendar month 240.00
Every sq. m. or fraction thereof in excess of 20 sq. m. per calendar
month 12.00
b. Erection of Scaffoldings Occupying Public Areas
Erection of scaffoldings occupying public areas up to 10 lineal
meters, per calendar month 150.00
Every lineal meter or fraction thereof of frontage in excess of 10
lineal meters, per calendar month 12.00
SECTION 172. Certificates of Use or Occupancy. — Schedule of Fees
a. CATEGORY I AND II
1. Building costing up to 400,000.00 - P200.00
2. Building costing more than 400,000.00 up to - 400.00
850,000.00
1,200,000.00
4. Every P1,000,000.00 or fraction thereof in excess of - 800.00
1,200,000.00
b. CATEGORY III
1. Building costing up to 150,000.00 - 200.00
400,000.00
850,000.00
4. Building costing more than 850,000.00 up to - 1,000.00
1,200,000.00
5. Every P1,000,000.00 or fraction thereof in excess of - 1,000.00
1,200,000.00
c. CATEGORY IV
1. Garage, carports, balconies, terraces, lanais and
the likes:
Fifty percent (50%) of the rate of the principal
building, according to category.
2. Aviaries, aquariums, zoo structures and the likes:
1. With floor area up to 20 sq. m. - P50.00
2. With floor area above 20 sq. m. up to 500 sq. - 240.00
m.
3. With floor area above 500 sq. m. up to 1,000 sq. - 360.00
m.
4. With floor area above 1,000 sq. m. up to 5,000 - 480.00
sq. m.
5. With floor area above 5000 sq. m. up to 10,000 - 960.00
sq. m.
6. With floor area above 10,000 sq. m. - 2,400.00
d. ACCESSORIES OF THE BUILDING — STRUCTURE
FEES:
- 20.00
1. Bank and Records Vaults, up to 20.00 cu. m.
in excess of 20.00 cu. m. - 8.00
2. Swimming pools, per cu. m.:
2.1 Residential - 3.00
2.2 Commercial/Industrial - 36.00
2.3 Social/Institutional - 24.00
2.4 Improvised swimming pools made of 50%
materials listed under this rule - of the above
3. Swimming pool shower rooms/locker rooms, per rates
unit:
3.1 Residential - 15.00
3.2 Commercial/Industrial - 40.00
3.3 Social/Institutional - 25.00
4. Towers, per unit
Self-Supporting
(guyed)
Trilon
4.1 Residential 15.00 15.00
4.2 Commercial/Industrial 300.00 30.00
4.3 Social/Institutional 25.00 25.00
5. Commercial/Industrial Storage Silos per unit 2,400.00
6. Smokestacks per unit 240.00
7. Chimneys per unit 48.00
8. Commercial/Industrial Fixed Ovens, per unit 48.00
9. Industrial kiln/Furnace, per unit 12.00
10. Reinforced concrete Tanks, per unit
10.1 Residential:
Up to 2 cu. m. 12.00
Above 2 cu. m. 12.00
10.2 Commercial/Industrial
Up to 10 cu. m. 480.00
In excess of 10m3 24.00
10.3 Social/Institutional
Up to 10 cu. m. 480.00
In excess of 10m3 24.00
10.4 Steel Tanks, per unit
Residential:
Up to 10 cu. m. and every fraction thereof 480.00
Commercial/Industrial per cu. m. 480.00
Social/Institutional 50.00
11. Booths, Kiosks, Platforms, Stages and the like 10.00
SECTION 173. Change in Use/Occupancy. — The amount of Ten Pesos (P10.00)

shall be charged for every sq. m. of fraction thereof of area affected.
SECTION 174. Annual Inspection Fees. — Annual Building Inspection Fees shall
be collected at the following rates:
a) Building/Establishing Floor Area Fees

P240.00
1-99 sq. m.
100-199 sq. m. 480.00
200-349 sq. m. 960.00
350-499 sq. m. 1,440.00
500-749 sq. m. 1,920.00
750-999 sq. m. 2,400.00
Every 1,000 sq. m. or its portion in excess of 1,000 sq. m. 2,400.00
Plumbing per unit 100.00
b) Single detached dwelling units, duplexes and the like are hereto
exempted. However, if the owner requests building inspection, the fee for
each of the services enumerated below is One Hundred Pesos (P120.00):
1. Land Use Conformity
2. Architectural Presentability
3. Structural Stability
4. Sanitary and Health requirements
5. Fire resistive requirements
SECTION 175. Fines. — The following nes prescribed by the National Building
Code are hereby adopted to be enforced by the City Building O cial for non-compliance
with work stoppage order for construction without permit:
Fines in Pesos:
Light Less Grave Grave
Violations Violations Violations
Category I, I-A and IV
a) Minimum P5,000.00 P8,000.00 P10,000.00
b) Medium 5,000.00 8,000.00 10,000.00
c) Maximum 5,000.00 8,000.00 10,000.00
Plus imprisonment 1 week 2 weeks 3 weeks
Category I-B, II and III
a) Minimum P5,000.00 P8,000.00 P10,000.00
b) Medium 5,000.00 8,000.00 10,000.00
c) Maximum 5,000.00 8,000.00 10,000.00
Plus imprisonment 1 month 2 months 3 months
SECTION 176. Imposition of Fines. — The minimum nes shall be imposed for
failure to comply with the terms of the rst notice. The medium nes shall imposed for
failure to comply with the terms of the second notice. The maximum nes shall be
imposed for failure to comply with the terms of the third and final notice.
SECTION 177. Surcharge/Penalty. — Without prejudice to the provisions of the
preceding sections, the City Building O cial is hereby authorized to impose the penalty or
surcharge prescribed in the NBC in the following cases in such amount and in the manner
as hereunder fixed and determined:
For constructing, installing, repairing, altering or causing any change in the
occupancy/use of any building/structure or part thereof or appurtenances thereto without
any permit, there shall be imposed a surcharge of one hundred percent (100%) of the
building permit fee. Provided that when the work in the building or structure is started
pending issuance of the building permit by the City Building O cial, the amount of the
surcharge shall be according to the following:
(a) Excavation for foundation 10% of the Building Permit Fee

(b) Construction of foundation (including pile
25%
driving and laying of reinforcing bars)
(c) Construction of superstructure up to 2
50%
meters above established grade
(d) Construction of superstructure above 2
100%
meters
For failure to pay the annual inspection fee within thirty (30) days from the
prescribed date, a surcharge of twenty- ve percent (25%) of the inspection fee shall be
imposed.
ARTICLE IX
Zoning/Clearance and Related Fees
SECTION 178. Imposition of Fee. — There shall be collected Zonal/Locational
Clearance fees at rates xed by and in accordance with the applicable rules and
regulations prescribed by the Housing and Land Use Regulatory Board (HLURB), based on
Zoning Ordinance No. 14 Series of 2015.
These shall include permit/clearance fees for:
(a) Zoning/Locational Clearance
(b) Permits for subdivision and condominium projects/activities under
Presidential Decree No. 957
(c) Projects under Batas Pambansa Blg. 220
(d) Approval of industrial subdivisions
(e) Approval of commercial subdivisions
(f) Approval of memorial park/cemetery projects
(g) Other transactions/certifications covered by HLURB AO No. 04
(h) Registration of dealers/brokers/salesmen
Fees for Certi cate of Conformance and Non-Conformance for Non-Business —
P100.00
Fees for Certi cate of Conformance and Non-Conformance for Business shall be
collected as prescribed by Section 182 of this Code.
SECTION 179. Zoning/Locational Clearance (LC) Fee . — For any application for
LC whether the project or activity to be undertaken is conforming or non-conforming, the
fee shall be in accordance with the following schedule:
a Residential (single-detached, single-attached/zero lot line and duplex type) —
PhP6.00/sq. m. of the total gross floor area (TGFA)
b Commercial establishment including apartments, mass housing, townhouses,
residential condominium, etc. constructed primarily for gain purposes —
PhP10.00/sq. m. of the TGFA
c Industrial establishments — PhP10.00/sq. m. of the TGFA
d Institutional (schools, hospitals, etc.) — PhP5.00/sq. m. of the TGFA
e Memorial Parks/Cemeteries — PhP5.00/sq. m. of the TGFA
f Agro-Industrial
i. Manufacturing — PhP6.25/sq. m. of the TGFA
ii. Non-Manufacturing — PhP6.25/sq. m. of the TGFA
g Telecommunications/Towers — PhP20,000.00 per unit
h Special Uses (helipad/landing area, gas station, abattoir,
thermoselect/gasification plant, etc.) — PhP16.00/sq. m. of the TGFA
i Yards utilized for commercial purposes — PhP4.00/sq. m. of the Total Lot Area
(TLA)
j Yards utilized for industrial purposes — PhP8.00/sq. m. of the TLA
k Yards utilized for institutional purposes — PhP1.20/sq. m. of the TLA
l All types of renovation — Seventy- ve percent (75%) of the corresponding rates
prescribed above
m Billboards (all types) — PhP20.00/sq. ft. of billboard surface area
Noting that the Total Gross Floor Area (TGFA), Total Lot Area (TLA) and surface
area are the units of measurement for the LC, the same must be fully consistent with the
prescriptions under Presidential Decree No. 1096, the 1977 NBCP and its latest IRR, RCs
and DRs.
Provided that commercial activities and auxiliary uses that form part of a residential
building or customarily conducted in dwelling on houses, shall be treated as application
for the construction of a residential house and shall pay the amount corresponding to
such use, except when the maximum oor area devoted to such commercial activities or
auxiliary uses exceeds thirty percent (30%) of the TGFA of the whole residential building.
SECTION 180. Inspection Fee. — For any application for inspection whether the
project or activity to be undertaken is conforming or non-conforming, the fee shall be in
accordance with the following schedule:
a. Residential (single-detached, singe-attached/zero lot line and duplex type) —
PhP400.00
b. Commercial establishment including apartments, mass housing, townhouses,
residential condominium, etc. operated primarily for gain purposes —
PhP600.00
c. Industrial establishments — PhP800.00
d. Institutional (schools, hospitals, etc.) — PhP500.00
e. Memorial Parks/Cemeteries — PhP700.00
f. Agro-Industrial
i. Manufacturing — PhP800.00
ii. Non-Manufacturing — PhP800.00
g. Telecommunications/Towers — PhP600.00
h. Special Uses (helipad/landing area, gas station, abattoir,
thermoselect/gasification plant, etc.) — PhP800.00
i. Yards utilized for commercial purposes — PhP600.00
j. Yards utilized for industrial purposes — PhP800.00
k. Yards utilized for institutional purposes — PhP400.00
l. All types of renovation — 25% of the corresponding rates prescribed above
m. Billboards (all types) — PhP400.00
Provided that commercial activities and auxiliary uses that form part of a residential
building or, customarily conducted in dwelling on houses, shall be treated as application
for the construction of a residential house and shall pay the amount corresponding to
such use, except when the maximum oor area devoted such commercial activities or
auxiliary uses except thirty percent (30%) of the total gross oor area (TGFA) of the whole
residential building.
SECTION 181. Processing Fee. — For processing the application for LC
(whether the project or activity to be undertaken is conforming or non-conforming), the
processing fee shall be twenty- ve (25%) of the corresponding prescribed LC fee as
stated in the previous paragraph.
SECTION 182. Application for Business and License Permit; Business Permit
Pre-Requisite. — Any person applying for issuance of business and license permit shall
secure a Certi cate of Conformance or a Certi cate of Non-Conformance prior to the
issuance of business and license permit. In addition to the one-time payment of One
Hundred Twenty Five Pesos (PhP125.00) business permit application fee for the rst
time as a newly-registered business, the corresponding fee shall also be collected as
detailed in the schedule of Business Permit Fees below:
a. Residential for rent/lease (single-detached, singe-attached/zero lot line and
duplex type) — PhP600.00
b. Commercial establishment including apartments, mass housing, Townhouses,
residential condominium, etc. operated primarily for gain purposes —
PhP600.00
c. Industrial establishments — PhP800.00
d. Institutional (schools, hospitals, etc.) — PhP500.00
e. Memorial Parks/Cemeteries — PhP800.00
f. Agro-Industrial
a. Manufacturing — PhP800.00
b. Non-manufacturing — PhP800.00
g. Telecommunications/Towers — PhP800.00
h. Special Uses (helipad/landing area, gas station, abattoir, Thermos-
select/gasification plant, etc.) — PhP1,000.00
i. Yards utilized for commercial purposes — PhP800.00
j. Yards utilized for industrial purposes — PhP800.00
k. Yards utilized for institutional purposes — PhP500.00
Furthermore, the corresponding fee from the above prescribed schedule of fees for
businesses renewing their licenses shall be paid annually prior to the issuance of business
and license permit.
ARTICLE X
Processing Fees for Subdivision and Related Fees
SECTION 183. Imposition of Fees. — Owners or operators of subdivision shall
pay the following fees to the City Treasurer based on the Order of Payment issued by the
City Planning and Development O cer or his duly authorized representative in accordance
with the following schedule.
SECTION 184 Permit for Subdivision Projects/Activities under Presidential
Decree 957. —
A. Approval of Subdivision Plan (including townhouse)
1. Preliminary Approval — P1,000/ha.
a. for every additional hectare or a fraction thereof — 800/ha.
2. Final Approval and Development Permit — 3,000/ha.
3. Inspection Fee — 1,000/ha.
4. Alteration of Plan — 3,000/ha.
B. Approval of Condominium Project (under Presidential Decree No. 957)
1. Preliminary Approval
a. Land Area — P500/ha.
b. Building — P200/floor
2. Final Approval and Development Permit
a. Per sq. meter of the total land area — P2.00
b. Additional cost on the area of the building — P2.00
3. Inspection Fee per sq. m. of gross floor area — P10.00
For ETD, COC applications per additional sq. m. — P2.00
4. Alteration (affected areas only) — Same of Final Approval & Development
Permit
5. Conversation (affected areas only) — Same as Final Approval &
Development Permit
6. Certificate of Registration and License to Sell
a. Residential (per sq. m. of saleable areas) — P10.00
b. Commercial/Office (per sq. m. of saleable areas) — 20.00
7. Certificate of Completion per sq. m. gross floor area — P10.00
SECTION 185. Project under Batas Pambansa Blg. 220. —
A. Subdivision
1. Preliminary Approval
a. Socialized Housing
a.1. one hectare and below — P200.00
a.2. more than one hectare — 300.00
b. Economic Housing
b.1. one hectare and below — P300.00
b.2. more than one hectare — 400.00
2. Final Approval and Development Permit — 1,000.00/ha.
3. Inspection Fee — 1,000.00/ha
4. Alteration of Plan — 500/ha.
SECTION 186. Approval of Memorial Park/Cemetery Project. —
1. Memorial Project — 200/sq. m.
2. Cemeteries — 100/sq. m.
3. Inspection Fee
a. Memorial Project — P2.00/sq. m.
b. Cemeteries — P1.00/sq. m.
4. Alteration of Plan — Same as Final Approval & Development Permit
5. Certificate of Registration and License to Sell (per saleable lot)
a. Memorial Projects — P50.00/2.5 sq. m.
b. Cemeteries — P10.00/2.5 sq. m.
6. Certificate of Completion
a. Memorial Projects — P200/ha.
b. Cemeteries — P100/ha.
SECTION 187. Other Transactions/Certifications. —
a) Application/Request for:
1. Certi ed true/photocopy of Development Permit/Subdivision Approval —
P350.00
2. Extension of Time to Complete Development — P350.00
3. Exemption from Cease and Desist Order — P200.00
4. Lifting of Cease and Desist Order — P350.00
5. Change of Name/Ownership — P350.00
6. Revalidation/Renewal of Permit — P50% of original fee
b) Other Certifications
1. Zoning Certificates for Business — P650.00
2. Zoning Certifications — P250/ha.
3. Certifications of Town Plan/Zoning Ordinance Approval — P200.00
4. Certification of New Rights/Sales — P200.00
5. Certificate of Locational Viability — P250/ha.
6. Certification of Registration and License to Sell (form) — P100.00
7. Others, to include:
a. Availability to records/public request of copies/research works —
P250.00
b. Certification of no records on file — P250.00
c. Others — P250.00
SECTION 188. Registration. —
1. Development/Dealers/Brokers — P500.00
2. Salesmen/Agent/Lessor — P200.00
SECTION 189. Homeowners Association Fees. —
1. Registration — P100.00
2. Certifications — P100.00
SECTION 190. Time of Payment. — The fees prescribed in this Article shall be
paid to the Office of the City Treasurer.
SECTION 191. Accrual of Proceeds. — The proceeds from the fees prescribed
in this Article shall accrue to the general fund of this City.
SECTION 192. Administrative Provision. — It shall be the duty of the Zoning
Administrator or the duly-designed local o cial to secure annually from HLURB pertinent
rules and regulations required to implement this Article and to obtain the revised schedule
of fees as soon as they are promulgated and become effective.
ARTICLE XI
Transport Development and Management
SECTION 193. City Transport Development and Management O ce (CTDMO) .
— The City Transport Development and Management O ce (CTDMO) under the direct
supervision and control of the City Mayor is vested with the power to plan, develop,
manage and implement the Transport Master Plan of the City.
SECTION 194. Transport Impact Management System Unit (TIMSU) . — The
Transport Impact Management System Unit (TIMSU) is composed of a Transportation
Planning Officer, a Transportation Regulation Officer and Transportation Analyst.
SECTION 195. Functions of the Transport Impact Management System Unit
(TIMSU). — The Transport Impact Management System Unit (TIMSU) shall be charged
with the review and evaluation of the Tra c Impact Assessment (TIA) studies/reports
hereby required to be submitted by developers/property owners in compliance with the
building code and zoning regulations of the City. The evaluation will take into
consideration the tra c impact of the proposed development/s and the mitigating
measures that need to be undertaken to ensure that mobility and accessibility of the
public are not compromised.
The Transport Impact Management System Unit (TIMSU) shall be charged with the
implementation and review of the Transport Development Fees (TDF) commensurate to
the level of tra c impact of development projects based on the proposed occupancies
and use.
The Transport Impact Management System Unit (TIMSU) shall also be charged with
the recommendation for the utilization of the Transportation Development and
Management Trust Fund (TDMTF).
SECTION 196. Transport Development Fees (TDF) . — There shall be collected
from all owners or developers of real property a Transport Development Fee in
accordance with the following schedule.
All areas are rounded off to the nearest whole number.
Transport
Land Use/ Unit of
Sub-Type Development
Development Type Measure
Fee (Pesos per Unit)
Residential Less than 50 sq. m. sq. m. GFA Fee not required
(single detached,
50 sq. m. and above sq. m. GFA P25.00 per sq. m.
townhouse)
Residential Apartment Less than 50 sq. m. sq. m. GFA Fee not Required
Complex 50 sq. m. and above sq. m. GFA P25.00 per sq. m.
Residential Residential units sq. m. GFA P50.00 per sq. m.
(condo) Retail sq. m. GFA P100.00 per sq. m.
Rooms sq. m. GFA P50.00 per sq. m.
Hotel/Motel
Ballroom/Function Rooms sq. m. GLA P100.00 per sq. m.
Stores/Restaurants
sq. m. GLA P100.00 per sq. m.
50 sq. m. and above
Mall/Supermarket
Commercial Retail sq. m. GLA P100.00 per sq. m.
100 sq. m. and above
Gasoline Stations
sq. m. GFA P25.00 per sq. m.
70 sq. m. and above
Less than 70 sq. m. sq. m. GFA Fee not required
Commercial Office
70 sq. m. and above sq. m. GFA P50.00 per sq. m.
Manufacturing
Industrial Warehouse/Logistics/Cargo
Buildings owned by
Religious, charitable and
educational organizations
used for Educational and
Commercial purposes
Schools (Private) with
Institutional
Business Floor Area of 200
sq. m. and above
Hospital/Clinic (Private)
sq. m. GFA Fee not required
Less than 50 sq. m.
Hospital/Clinic (Private)
50 sq. m. and above
SECTION 197. Time of Payment. — The Transport Development Fee shall be

paid to the O ce of the City Treasurer at the same time the developer/property owner
applies for a Building Permit. Transport Development Fees (TDFs) shall form part of the
requirements for a Building Permit.
SECTION 198. Clearance/Permit. — No clearance or permit is to be issued by
the Transport Impact Management System Unit (TIMSU) without payment of Transport
Development Fees. No building permit shall be issued unless clearance or permit is issued
by the Transport Impact Management System Unit (TIMSU).
SECTION 199. Penalties. — Existing establishments and land developments
with signi cant tra c impacts as evaluated by the Transport Impact Management
System Unit (TIMSU), but whose parking practices and tra c management increases
roadside friction, will be subject to penalties outlined below.
Establishments will be assessed according to these instances:
(a) Narrow/non-existent sidewalks, which gives the pedestrians no choice but to
walk on the carriageways.
(b) Parking queues, which encroach on the city/national roads and deprive the
public of traffic lane(s) or use of sidewalks due to parking practices.
Fees to be paid:
(a) First Offense — PhP2,000;
Notice of Violation with grace period of six (6) months to one year to
rectify/comply. It should be noted that owners of establishments will be
penalized and not the lessees.
(b) Second Offense — PhP4,000;
Recommendation for the revocation/cancellation of the Business Permit after six
(6) months has passed since the grace period.
(c) Third Offense — PhP5,000;
Cancellation of Business Permit
SECTION 200. Incentives to Developers. — To encourage developers to work
alongside the City in promoting public transport and environmentally sustainable modes
of transport, encouraging walking and cycling; proposed new developments submitted
within six (6) months after this Ordinance is approved will be subject to incentives
according to the parameters set below.
Development parameters:
(a) The connection of the development to public transport stations and the
presence of public transport modes providing service ensuring its
accessibility;
(b) Ensure unobstructed sidewalks not less than 1.2m wide as its pedestrian
access;
(c) Pedestrian routes to transit are not less than 1.2m wide, well-lit, clear and
unobstructed. Pedestrian walkways are clearly marked and may be
signalized;
(d) Bicycle lanes that are incorporated within the community/development
transport network as well as providing a safe transition to link with Pasig
City's Bikeways;
(e) Provision of bike facilities such bike racks and shower stalls as well as ensure
that the bike lanes in front are kept free of obstruction;
(f) Provision of shuttle service within the community and which integrates with
the City Public Transport Network;
(g) Incorporation of the Universal Design. The City has a healthy respect for
people of all abilities, and has appropriate ramps, medians, refuges,
crossings of driveways, sidewalks on all streets where needed, benches,
shade, and other basic amenities to make walking feasible and enjoyable for
everyone;
(h) Way nding — signage, mapping and paving patterns to enable navigation by
residents and visitors;
(i) Accessibility — conformance with the City's Accessibility Design Standards
and consideration to address grades, slopes, surface treatments, gates,
bollards, intersection curb ramps and depressions with tactile warnings, and
pathway seating;
(j) Lighting — consistency with the City's street, park and pathway lighting
policies, and incorporation of the principles of crime prevention through
environmental design (CPTED) to support safety and personal security
objectives; and
(k) Amenities and aesthetics — seating, bicycle parking, waste receptacles, views,
public art, connections to open space, and site furniture providing year-round
comfort and ease of maintenance.
A discount of twenty percent (20%) on the Transport Development Fees (TDF) shall
be given to establishments compliant to the different parameters.
SECTION 201. Public Transport Management Unit (PTMU) . — The PTMU will
provide public transport routes, eet size, schedules, and fare. Together with the Surveys
Special Unit, it shall conduct regular ridership surveys and solicit service feedback and
recommendations from users every three (3) months or for periods that it deems
necessary to maintain a high level of service.
a) Fix and impose reasonable fees and charges for all services rendered by the
City Government to private persons or entities;
b) Provide for and set the terms and conditions under which public utilities
owned by the city shall be operated by the City Government, and prescribe
the conditions under which the same may be leased to private persons or
entities, preferably cooperatives;
c) Upon approval by majority vote of all the members of the Sangguniang
Panlungsod: grant a franchise to any person, partnership, corporation, or
cooperative to do business within the city; establish, construct, operate and
maintain ferries, wharves and other transport infrastructure; or undertake
such other activities within the city as may be allowed by existing laws:
Provided, that, cooperatives shall be given preference in the grant of such a
franchise.
d) Environmentally Sustainable Transport (EST) must be established to redirect
the current development path to favor safe, e cient, low carbon, low
pollution, and inclusive transport systems. Private vehicles occupy more road
space-per-passenger carried than public transport services. Reducing the
need to use private vehicles can be achieving by improving the level of
service of public transportation services. Reducing the number of private
vehicles can help to alleviate congestion and thus reduce travel delays.
e) Charging of EST Fees. The EST Fees shall be charged by CTDMO and shall be
paid to the O ce of the City Treasurer through the utilization of pre-loaded
cards via accredited convenient stores or any mode of payment that would
facilitate the collection of fees.
SECTION 202. Environmentally Sustainable Transport (EST) Fees . — The EST
Fees will be collected for the various public transport modes that will be provided and
operated by the City Government. The fees will form part of the EST Fund and utilized
according to the Transport Demand Management Trust Fund (TDMTF) Committee.
The fee structure shall be determined by the City Transport Development and
Management O ce (CTDMO), based on the objectives of sustainable mobility and social
equity.
(a) Pasig Central Business District Bus Services. — There shall be collected a Five
Pesos (PhP5.00) per passenger EST fee for the Pasig Bus Services,
irrespective of distance travelled.
(b) Future Modes. The computation of EST Fees for each mode shall be a
minimum of Five Pesos (PhP5.00), subject to evaluation by the PTMU after
six (6) months.
SECTION 203. Mode of Payment. — The EST Fees shall be charged by CTDMO
and shall be paid to the O ce of the City Treasurer through the utilization of pre-loaded
cards via accredited convenient stores or any mode of payment that would facilitate the
collection of fees.
SECTION 204. Use and Administration of the EST Fund. — The revenue from the
ticket sales will form part of the operations and maintenance fund for the upkeep and
daily expenses of the public transport system under the direct supervision of the Public
Transport Management Unit (PTMU) of CTDMO.
ARTICLE XII
Permit Fee for Temporary Use of Roads, Streets, Sidewalks, Public Open Spaces,
Easements, Alleys, Patios, Plazas and Playgrounds
SECTION 205. Imposition of Fee. — Any person who shall temporarily use
and/or occupy a road, street, sidewalk, public open space, easement, alley, patio, plaza,
playground or portion thereof in this City in connection with construction works and/or
other purposes, shall rst secure a permit from the City Mayor and pay a fee according to
the following schedule:
1) For construction — P300.00/sq. m. per day
2) Others — P100.00/sq. m. per day
For wake and other charitable, religious and educational purposes, use and/or
occupancy no fee shall be collected: Provided, that the corresponding permit is rst
secured from the Office of the City Mayor.
SECTION 206. Time of Payment. — The fee shall be paid to the City Treasurer
upon filing of the application for permit with the City Mayor.
SECTION 207. Administrative Provisions. — The period of occupancy and/or
use of the street, sidewalk or alley or portion thereof shall commence and terminate in
accordance with the period indicated in the permit.
ARTICLE XIII
Permit Fee for the Storage of Flammable and Combustible Materials
SECTION 208. Imposition of Fee. — There shall be collected an annual permit
fee for the storage of combustible materials at the rates as follows:
a. Storage of gasoline, diesel, fuel, kerosene and similar

product:
500 to 2,000 liters P450.00
2,001 to 5,000 liters 900.00
5,001 to 20,000 liters 1,350.00
20,001 to 50,000 liters 2,250.00
50,0001 to 100,000 liters 3,600.00
Over 100,000 liters 6,750.00
b. Storage of cinematographic film 4,500.00
1,350.00
c. Storage of celluloid
d. Storage of calcium carbide
1) Less than 50 cases 675.00
2) 50 to 99 cases 1,015.00
3) 100 or more cases 1,350.00
e. Storage of tar, resin and similar materials
1) Less than 1,000 kilos 300.00
2) 1,000 to 2,500 kilos 450.50
3) 2,500 to 5,000 kilos 900.00
4) Over 5,000 kilos 1,350.00
f. Storage of coal deposits
1) Below 100 tons 4,050.00
2) 100 tons or above 6,750.00
g. Storage of combustible, flammable or explosive 4,500.00
h. Substance not mentioned above 1,350.00
SECTION 209. Time of Payment. — The fees imposed in this Article shall be
paid to the City Treasurer upon application with the City Environment and Natural
Resources Office (CENRO) for permit to store the aforementioned substances.

(a) No person shall keep or store at his place of business any of the
abovementioned, and all other not speci cally mentioned, ammable, combustible or
explosive substances without securing a permit therefore. Gasoline or naphtha not
exceeding the quality of one hundred (100) gallons, kept in and use by launches or motor
vehicles shall be exempt from the Permit Fee herein required.
(b) The CENRO shall promulgate regulations for the proper storing of said
substances and shall designate the proper official and shall supervise therefore.
ARTICLE XIV
Electrical Installation Permit and Inspection Fees
SECTION 211. Imposition of Fees. — Every person or entity that shall install or
alter, or cause to be installed or altered any exterior or interior electrical lighting, power,
telephone, or telegraph, or any other electrical system of line; or install or cause to be
installed any electrical apparatus or machine shall pay the following fees, as adopted from
Presidential Decree No. 1096 otherwise known as the National Building Code of the
Philippines:
1. Electrical Permit Fees:
(a) Lighting and power system:
(1) For each light, switch or convenience outlet — 1.00
(2) For each remote control master switch — 20.00
(b) Additional fee for each of the following:
(1) Electrical ranges, heaters
(aa) 1 KW or less — 2.00
For additional KW or fraction thereof — 1.00
(bb) Each refrigerator or freezer — 4.00
(cc) Each washing machine or dryer — 6.00
(dd) Each hair curling apparatus or hair dryer — 4.00
(ee) Each electrical typewriter or adding machine — 2.00
(2) Air-Conditioning System
(aa) For each air conditioning outlet — 2.00
Unit or window type
(bb) Each unit of 1 HP (0.745 KW) — 4.00
(cc) Package or centralized 3 HP
(2.3 KW) or less than 5 HP — 20.00
(dd) For each succeeding HP — 4.00
(ee) Blower and air handling unit
For each motor 1/4 HP or less — 10.00
(3) Electrical equipment apparatus
(aa) For each bell annunciator system — 4.00
(bb) For each fire alarm unit — 2.00
(cc) For each arc (light) lamp — 10.00
(dd) For each Flasher, Beacon light — 4.00
(ee) For each X-Ray equipment — 20.00
(ff) For each battery rectifier — 10.00
(gg) For each electric welder up to 1KVA/KW — 4.00
For each succeeding KVA/KW or fraction thereof — 2.00
(hh) For each heating equipment up to 1 KW or fraction
thereof — 4.00
For each additional KW or Fraction thereof — 2.00
(ii) For each telephone switch
Board (PBX, PABX. Telex Machine, etc.) — 10.00
Each trunk line — 4.00
For each telephone apparatus — 2.00
(jj) For master intercom — 4.00
For each slave — 2.00
(4) Motors and Controlling apparatus, per unit
(aa) For each motor and controlling Apparatus up to 1/4
HP — 8.00
(bb) For each motor and controlling apparatus above 1/4
HP but not exceeding 1 HP (0.75KW) — 8.00
(cc) For each motor and controlling apparatus above 1
HP but not exceeding 5 HP (3.8 KW) — 10.00
(dd) For each motor and controlling apparatus above 5
HP but not exceeding 10 HP (7.5 KW) — 20.00
(ee) For each motor and controlling apparatus above 10
HP but not exceeding 20 HP (15KW) — 20.00
(ff) For each motor and controlling apparatus above 20
HP each HP or fraction thereof — 1.00
(5) Generators
(aa) For each generator AC or DC 1 KW or less — 4.00
(bb) For each generator AC or DC above 1 KW to 5 KW —
8.00
(cc) For each generator AC or DC above 5 KW to 10 KW
— 12.00
(dd) For each AC or DC above 10 KW to 20 KW — 20.00
(ee) For each generator AC or DC above 20 KW, for each
additional KW or fraction thereof — 1.00
(6) Transformers and sub-station equipment
(aa) For each transformer up to 1 KVA, or less — 2.00
(bb) For each transformer above 1 KVA up to 2,000 KVA,
each KVA or fraction thereof — 1.00
(cc) Each transformer above 2,000 KVA — 2,000.00
(7) Temporary light for celebration for each light, switch,
convenience outlet — 1.00
(8) Temporary light for construction shall be charged the same
regular fees provided for in this section.
(9) Other electrical apparatus or appliance not otherwise
provided for in this article every KW or fraction thereof —
4.00
(10) Inspection and other miscellaneous fees:
(aa) For each inspection — 4.00
(bb) For condemnation — 4.00
(cc) For each union separation, relocation alteration,
reconnection of electric meter:
Residential — 15.00
Commercial/Industrial — 60.00
Institutional — 30.00
(dd) For issuance or cancellation of wiring permit:
Residential — 15.00
Commercial/Industrial — 36.00
Institutional — 12.00
(ee) For each true copy and certi cation of electrical
certificate — 40.00
(11) Temporary current connection
(aa) Temporary current connection shall be issued for
testing purposes only in commercial and/or
industrial establishment and the regular fees
provided be charged and collected.
(bb) If the temporary current shall be used for a period
not more than sixty (60) days, the regular fees paid
for the temporary current connection shall be
deducted from the total fees for the final inspection.
(cc) If no nal approval is done within sixty (60) days, the
wiring permit shall be automatically canceled, and all
fees paid shall be forfeited.
2. Annual Electrical Inspection Fees:
(1) A onetime electrical inspection fee equivalent to ten percent (10%) of
total electrical permit fees shall be charged to cover all inspection
trips during construction.
(2) Annual Inspection Fees are the same in Section 211 of this Code.
paid to the City Treasurer after securing a Building Permit from the City Engineer/Building
O cial and upon application for a permit from the City Engineer/Building O cial to install
or alter any electrical lighting, power, telephone, or telegraph, or any other electrical
system or line, exterior, or to install any electrical apparatus or machine.
SECTION 213. Determination of Fines. — The City Engineer/Building O cial
shall determine the amount of nes to be imposed taking into account the following
considerations:
a) Light Violations — for failure to secure electrical installation permit.
b) Less Grave Violations — for failure to secure the certi cate of electrical
inspection prior to use/operation or non-compliance with standard electrical
safety requirements.
c) Grave Violations — installation without electrical permit, non-compliance with
order to abate or demolish unsafe electrical installations.
Fines in Pesos
Less Grave
Light Violation Grave Violations
Violations
Category I
Minimum 50.00 1,000.00 2,000.00
Medium 100.00 2,000.00 3,000.00
Maximum 200.00 3,000.00 5,000.00
Category II and III

Minimum 200.00 2,000.00 5,000.00
Medium 300.00 3,000.00 10,000.00
Maximum 500.00 5,000.00 15,000.00
NOTE:
(a) The Minimum Fines shall be imposed for failure to comply with 1st NOTICE.
(b) The Medium Fines shall be imposed for failure to comply with 2nd NOTICE.
(c) The Maximum Fines shall be imposed for failure to comply with the terms of
the 3rd and FINAL NOTICE.
(a) Application for the permit from the City Engineer/Building O cial shall be
led by the actual contractor who must be a Registered Electrical Contractor. The permit
issued shall be posted in a conspicuous place in the premises of the building, together
with the Building Permit issued by the Building Official/City Engineer.
If the work is found not in conformity with the requirements of law or ordinance or
with the conditions set forth in the permit, the City Engineer/Building O cial shall
forthwith cancel the permit but the fees thereon shall be forfeited.
(b) The contractor or owner of the house or building shall apply for inspection
and approval of the new interior electrical installation, repair, or alteration as soon as the
work is in conformity with the requirement, the City Engineer/Building O cial shall issue a
certificate of approval.
No interior electrical installation, repair, or alteration or concealed or enclosed
electrical installation shall be done or used prior to the inspection and approval of the City
Engineer/Building Official.
In case of a condemned installation, if the owner of the building or user fails to
repair or remove the condemned installation of the electrical wires, poles or ttings and
other appliances and apparatus within ten (10) days after notice, the City
Engineer/Building Official shall immediately disconnect the electric service.
ARTICLE XV
Mechanical Permit Fees
SECTION 215. Imposition of Fees. — There shall be collected Mechanical
Permit fees for the installation of any machinery or mechanical equipment, as enumerated
hereunder:
1. Mechanical Permits Fees:
(a) Refrigeration, Air Conditioning and Mechanical Ventilation:
1) Refrigeration (cold storage): per ton or fraction thereof —
P40.00
2) Ice Plants, per ton or fraction thereof — P60.00
3) Package and Centralized Air Conditioning Systems:
1. Up to 100 tons, per ton — P90.00
2. Every ton or fraction thereof, above 100 tons — P40.00
3. Window type air conditioning, per unit — P60.00
4. Mechanical Ventilation, per KW or fraction thereof of
blowers or fan or metric equivalent — P40.00
In series of AC/REF Systems located in one establishment, the total
installed ton of refrigeration shall be used as the basis of computation
for purposes of installation/inspection fees, and shall not be
considered individually.
(b) For evaluation purposes in the absence of a manufacturer's data:
1. For Ice Making:
4.7 HP per ton, for compressors up to 5 tons capacity
4.35 HP per ton, for compressors above 5 tons up to 50 tons
capacity
4.0 HP per ton, for compressors above 50 tons capacity
2. For Air Conditioning
1.10 HP per ton, for compressors above 5 tons capacity up to
50 tons capacity
1.25 HP per ton, for compressors of 1.2 tons capacity up to 5
tons capacity
3. For Commercial/Industrial Refrigeration without Ice Making
1.5 HP per ton, for compressors up to 5 tons capacity
1.4 HP per ton, for compressors above 5 tons up to 50 tons
capacity
(c) Escalators and moving walks; funiculars and the like:
1. Escalators and moving walk, per KW or fraction thereof —
P10.00
2. Escalators and moving walks up to 20.00 lineal meter or
fraction thereof — P20.00
3. Every lineal meter or fraction thereof in excess of 20 lineal
meters — P10.00
4. Funicular, per KW or fraction thereof — P200.00
per lineal meter travel — P20.00
(d) Elevators per unit
1) Passengers Elevators — P5,000.00
2) Freight Elevators — P5,000.00
3) Motor driven dumbwaiters — P600.00
4) Construction elevators for materials — P2,000.00
5) Car elevators — P5,000.00
(e) Boilers per HP/KW
1. Up to 10 HP/7.5 KW — P500.00
2. Above 10 HP up to 30 HP (7.5 KW-22 KW) — P700.00
3. Above 30HP up to 50 HP (22 KW-37 KW) — P900.00
4. Above 50 HP up to 70 HP (37 KW-52 KW) — P1,200.00
7. Every KW or fraction thereof above 74 KW — P5.00
The above rating shall be computed on the basis of (1) sq. m.
of heating surface for one (1) boiler KW.
(f) Pressurized Waters Heaters, per unit — P200.00
(g) Water, pump and sewerage pumps for building/structure used for
commercial/industrial purposes, per unit per KW or fraction thereof —
P60.00
(h) Automatic fire sprinkler system, per sprinkler head —P4.00
(i) Diesel/Gasoline Ice, Steam, Gas Turbine/Engine, Hydro, Nuclear or Solar
Generating units and the like, per KW:
1. Every KW up to 50 KW — P25.00
2. Above 50 KW up to 100 KW — P20.00
3. Every KW above 100 KW — P3.00
(j) Compressed air, vacuum institutional and/or industrial gases, per outlet
— P20.00
(k) Gas meter, per unit — P100.00
(l) Power Piping for Gas/Steam, etc. per lineal meter or fraction thereof or
per cu. m. or fraction thereof whichever is higher — P4.00
(m) Other internal combustion engines, including cranes, forklifts, loaders,
pumps, mixers, compressors and the like, not registered with the LTO,
per KW:
1. Up to 50 KW — P10.00
2. Above 50 KW up to 100 KW — P12.00
3. Every KW above 100 KW or fraction thereof — P3.00
(n) Pressure vessels per cu. m. or fraction thereof — P60.00
(o) Other machinery/equipment for commercial/industrial use not
elsewhere specified, per KW or fraction thereof — P60.00
(p) Pneumatic tubes, conveyors, monorails for materials handling and
addition to existing supply and/or exhaust duct works and the like, per
lineal meter or fraction thereof — P10.00
(q) Weighing Scale structure, per ton or fraction thereof — P50.00
Note: Transfer of Machine/equipment location within a building requires a
Mechanical Permit and payment of fees.
(r) Commercials/Industrial storage kilos: per unit
1. Up to 10 meters in height — P2,000.00
2. Every meter or fraction thereof in excess of 10 mm —
P100.00
(s) Smokestacks & chimneys for Commercials/Industrial use:
1. Smokestacks:
a) Up to 10 meters height, Measured from the base —
P200.00
b) Every meter or fraction thereof in excess of 10 meters
— P10.00
2. Chimneys:
a) Up to meter height, measured from the base — P40.00
b) Every meters or fraction thereof in excess of 10 meter
— P1.00
(t) Reinforced concrete/steel tanks for commercial/industrial use:
(Recipient)
1. Above ground:
a) Up to 5 cu. m. — P400.00
b) Above 5 cu. m. — P500.00
c) Every cu. m. or fraction thereof of above 10 cu.m. —
P20.00
2. Underground:
a) Up to 5 cu. m. — P800.00
b) Above cu. m. up to 10 cu. m. — P1,000.00
c) Every cu. m. or fraction thereof above 10 cu. m. —
P40.00
(u) Processing fee/or checking of plane — P40.00
2. Annual Mechanical Inspection Fees:
(a) Refrigeration and Ice Plant, per ton:
1. Up to 100 tons capacity — P25.00
2. Above 100 tons to 1.50 tons — P20.00
3. Above 150 tons to 300 tons — P15.00
4. Above 300 tons to 500 tons — P10.00
5. Every ton or fraction thereof above 500 tons — P5.00
(b) Air-conditioning system:
1. Window type air conditioners, per unit — P40.00
2. Packaged or centralized air conditioning system:
a) First 100 tons, per ton — P25.00
b) Above 100 tons up to 150 tons, per ton — P20.00
c) Above 150 tons up to 300 tons, per ton — P20.00
d) Above 300 tons up to 500 tons — P20.00
e) Every ton or fraction thereof above 500 tons — P8.00
(c) Mechanical ventilation, per KW
1. Up to 1 KW — P10.00
2. Above 1 KW up to 7.5 KW — P50.00
3. Every KW above 7.5 KW P — 20.00
(d) Escalators and moving walks, funiculars and the like:
1. Escalators & moving walks per unit — P120.00
2. Funiculars, per KW or fraction thereof — P50.00
per lineal meter or fraction thereof of travel — P10.00
3. Cable car per KW or fraction thereof — P25.00
per lineal mater of travel — P2.00
(e) Elevators, per unit:
1. Passengers elevators — P500.00
2. Freight elevators — P400.00
3. Motor driven dumbwaiters — P100.00
4. Construction elevators for materials — P400.00
5. Car elevators — P500.00
6. Every landing above rst 5 landings for all the above
elevators — P50.00
(f) Boilers, per unit:
1. Up to 7.5 KW — P400.00
2. Above 7.5 KW up to 22 KW — P550.00
3. Above 22 KW up to 37 KW — P600.00
4. Above 37 KW up to 52 KW — P650.00
5. Above 52 KW up to 67 KW — P800.00
6. Above 67 KW up to 74 KW — P900.00
7. Every KW or fraction thereof in excess of 74 KW — P4.00
Boiler ratings shall be computed on the basis of one (1) sq. m. of heating
surfaces for one (1) boiler HP.
(g) Pressurized Water Heater, per unit — P120.00
(h) Automatic fire extinguishers, per sprinkles head — P2.00
(i) Water, sump and sewerage pumps for building/structure for
commercial/industrial purposes, per KW:
1. Up to 5 KW — P55.00
2. Above 5 KW up to 10 KW — P90.00
(j) Diesel/Gasoline Internal Combustion Engine, Gas
Turbine/Engine/Hydro/Nuclear or Solar Generating Units and the like,
per KW:
1. Per KW up to 50 KW — P15.00
2. Above 50 KW up to 100 KW — P10.00
(k) Compressed Air, Vacuum, Commercial/Institutional/Industrial gases,
per outlet — P10.00
(l) Power piping for Gas/Steam, etc., per lineal meter or fraction thereof
whichever is higher — P2.00
(m) Other internal combustion engines, including cranes, forklifts, loaders,
pumps, mixers, compressors and the like:
1. Per unit up to 10 KW — P100.00
2. Every KW above 10 KW — P3.00
(n) Other machinery and/or equipment for
commercial/industrial/institutional use not elsewhere speci ed, per
unit:
1. Up to 1/4 KW — P8.00
2. Above 1/2 KW up to 1 KW — P23.00
6. Every KW above 10 KW or fraction thereof — P4.00
(o) Pressure vessels, per cubic meter or fraction thereof — P40.00
(p) Pneumatic tubes, conveyors, monorails for materials handling per lineal
meter or fraction thereof — P2.40
(q) Weighing Scale Structures, per Ton or fraction thereof — P30.00
(r) Testing/Calibration of pressure gauge, per unit — P24.00
(s) Each gas meter tested, proved and sealed per gas meter — P30.00
(t) Every inspection of mechanical rides used in amusement centers or
fairs, such as Ferris Wheels, Merry-Go-Rounds, roller coasters and the
like, per unit — P30.00
(u) Smokestacks and chimneys for commercial/industrial use:
1. Smokestacks:
a) Up to 10 meters in height, from the base — P50.00
b) every meter or fraction thereof in excess of 10 meters
— P2.00
2. Chimneys:
a) Up to 10 meters from the base — P10.00
b) Every meter or fraction thereof in excess of 10 meters
— P1.00
(v) Reinforced concrete/steel tanks for commercial/industrial use:
1. Above ground:
a) Up to 5 cu. m. — P150.00
b) Above 5 cu. m. — P200.00
P5.00
2. Underground:
a) Up to 5 cu. m. — P300.00
b) Above 5 cu. m. — P350.00
P10.00
(a) Any machinery or mechanical equipment installations within the jurisdiction of
the City shall secure a Mechanical Permit from the City Engineer/Building O cial prior to
installation.
(b) A Certi cate of Operation shall be issued for the continuous use of said
machinery or mechanical equipment installation after compliance with safety and health
and mechanical regulation requirements.
(c) No business license shall be issued by the Mayor's O ce to commercial,
industrial, agro-industrial, construction and institutional establishments without rst
registering at the Industrial Safety Division, City Engineer/Building Officials Office.
(d) Every boiler, internal combustion engine, mechanical apparatus moved by any
motive power in permanent installation, shall be placed on a solid foundation, the
construction of which shall be in accordance with approved plans and speci cation
accompanying the application for mechanical permit for such boiler, internal combustion
engine or mechanical apparatus, subject to the direction and supervision of the City
Engineer/Building Official or duly authorized representative.
SECTION 217. Administrative Sanctions. — Non-issuance, suspension,
revocation and/or invalidation of mechanical/structure permits and certi cates of
operation:
(a) Imposition of surcharge or penalty;
(b) Imposition of installation/operation stoppage order; and
(c) Imposition of administrative fines.
SECTION 218. Grounds for the Non-Issuance, Suspension, Revocation and/or
Invalidation of Permits/Certificates. —
(a) Errors found in the plans and specifications;
(b) Incorrect or inaccurate data or information in the application;
(c) Non-compliance with the terms and conditions of the permits;
(d) Suspension or abandonment of the work so authorized in the permit at any
time after it had been commenced for a period of one hundred and twenty (120) days or
more;
(e) Unauthorized change, modi cation, alteration or addition in the approved
plans and specification and/or in the type of construction;
(f) Failure to engage the services of a duly-licensed architect or engineer to
undertake the full time inspection and supervision of the installation or construction work
and/or failure of the architect/engineer hired to keep at all times in the jobsite the
progress of construction/installation by maintaining a construction/installation logbook.
SECTION 219. Issuance of Work Stoppage Order. — The Enforcement Division,
City Engineer/Building O cial shall conduct regular inspection of the mechanical
installation and building/structure construction and/or repair and may direct or order the
stoppage of work based on any or all of the following grounds:
(a) Non-compliance with the terms and conditions of the permit; and
(b) Unauthorized change, modi cation or alteration in the approved plans and
speci cation for Mechanical Permit and/or violation or non-compliance with
construction safety standards.
SECTION 220. Imposition of Administrative Fines. — The City Engineer/Building
O cial may prescribe and impose nes not exceeding Twenty Thousand Pesos
(P20,000.00), as adopted from Presidential Decree No. 1096 otherwise known as the
National Building Code of the Philippines in the following cases, subject to the terms and
procedures as hereunder provided:
(a) Erecting, constructing, altering, repairing, moving, converting or demolishing a
building or structure without a construction permit;
(b) Fabrication, construction, installation, repairing, demolishing any mechanical
work, plant, machinery or equipment without a mechanical permit;
(c) Use or operation of any mechanical work, plant, machinery or mechanical
equipment without a certificate of operation;
(d) Non-compliance with safety and mechanical regulation requirements;
(e) Failure to post the certi cate of operation of boiler, machinery or mechanical
equipment in a conspicuous place near the machine or equipment involved.
SECTION 221. Determination of Fines. — For the violation of the preceding
provisions, the City Engineer/Building O cial shall determine the amount of nes to be
imposed taking into account the following considerations:
(a) Light Violations — for failure to secure certi cate or operation or
construction/installation permit.
(b) Less Grave Violations — for the use or operation without certi cate or non-
compliance with standard construction safety requirements.
(c) Grave Violations — construction/installation without construction safety
permit — Installation without mechanical permit — Non-compliance with
order to abate or demolish unsafe mechanical installation.
Fines in Pesos
Light Less Grave Grave
Violation Violations Violations
Category I
Minimum 50.00 1,000.00 2,000.00
Medium 100.00 2,000.00 3,000.00
Maximum 200.00 3,000.00 5,000.00

Category II and III
Minimum 200.00 2,000.00 5,000.00
Medium 300.00 3,000.00 10,000.00
Maximum 500.00 5,000.00 15,000.00
NOTE:
(a) The Minimum Fines shall be imposed for failure to comply with 1st NOTICE.
(b) The Medium Fines shall be imposed for failure to comply with 2nd NOTICE.
(c) The Maximum Fines shall be imposed for failure to comply with the terms of
the 3rd and FINAL NOTICE.
SECTION 222. Payment of Fees. — All fees mentioned shall be paid to the City
Treasurer of Pasig before the issuance of the Mechanical permit.
SECTION 223. Penalties. — (a) A surcharge of twenty-five percent (25%) shall be
imposed and collected from any person who shall contrast, install, repair, alter or cause
any change in the use or occupancy of any building or parts thereof or appurtenances
thereto without any permit. (b) All fees shall be paid within 30 days after inspection;
otherwise a surcharge of twenty-five percent (25%) shall be imposed.
ARTICLE XVI
Permit and Inspection Fee on Machineries and Engines
SECTION 224. Imposition of Fee. — There shall be imposed an annual
inspection fee on internal combustion engines generations and other machines in
accordance with the following schedules:
(a) Internal combustible engines:

1. 2 HP and below P40.00
2. 5 HP and below but not lower than 3 HP 60.00
(b) Other stationery engines or machines:
1. 3 HP and below P40.00
(c) Electrical generators and other machine propelled by electric motors
will be levied the same rates found in paragraph (a).
SECTION 225. Time of Payment. — The annual fee imposed in this Article shall
be paid to the City Treasurer of Pasig upon application of the Permit with the O ce of the
City Mayor but not later than fteen (15) days after the actual inspection by person
authorized in writing by the City Mayor. Thereafter, the fee shall be paid within the rst
(1st) twenty (20) days of January.
SECTION 226. Administrative Provision. — No engine or machine mentioned
above shall be installed or operated within the territorial limits of this City, without the
permit of the City Mayor and the payment of the inspection fee prescribed in this Article.
ARTICLE XVII
License Fees for Signs, Signboards and Advertisement
SECTION 227. Imposition of Fees. — There is hereby imposed a fee on signs,
signboards, billboards or advertisements, at the rates prescribed hereunder:
1. Schedule of License Fees:
(a) Billboards or sign for professionals, per sq. ft. or fraction thereof. —
P15.00
(b) Billboards, sign or advertisements for business and professions
painted on any building or structure or otherwise separated or
detached there from, per sq. ft. or fraction thereof quarterly. — 15.00
In addition to the fees provided under (a) and (b) of the section, for the use
of electric or neon lights in the billboards per sq. m. or fraction thereof.
— P22.00
(c) Advertisements for business or profession by means of slides in
movies payable by owners of movie houses,
per month — P5,400.00
per day — 180.00
(d) Advertisement for business or profession by means of lm exhibition
payable by owners or operators of movie houses,
(e) Advertisement by means by placards, posters, streamers, et al.
(temporary and not to exceed one (1) year),
per day — 166.60
(f) Billboard/Signage with support structure directly constructed on the
ground per sq. ft. quarterly — P80.00
(g) Billboard/Signage with support structure/frame attached on existing
building per sq. ft. quarterly — P100.00
(h) Mass display of signs-tax per quarter
From 100 to 250 display signs — P2,025.00
From 551 to 1,000 display signs — P4,500.00
From more than 1,000 display — P10,500.00
(i) Advertisement by means of vehicles, balloons, kites, etc.
Per day or fraction thereof — P300.00
Per week or fraction thereof — P450.00
Per month or fraction thereof — P600.00
(j) Advertisement by means of promotional sales (house to house), per day,
per person — P60.00
(k) LED Display per sq. ft. quarterly — P300.00
2. Fee for erection/anchorage of display area for signs, signboards, billboards,
LED displays, or advertisements shall be at Twenty-Five Pesos per square
meter (P25.00/sq. m.).
3. Certi cate of Use for signs, signboards, billboards, LED displays, or
advertisements shall be fifty percent (50%) of the Building Permit Fees.
4. Annual Inspection Fee for signs, signboards, billboards, LED displays, or
advertisements shall be one hundred percent (100%) of the Building Permit
Fees.
paid to the City Treasurer before the advertisement, sign, signboard or billboard is
displayed or distributed or at such other times as may be determined by regulation.
SECTION 229. Requirements. — Any person desiring to display signs,
signboards or billboards or advertisements shall le a written application on the required
form together with the necessary plans and description of the advertisements, signs,
signboards with the City Building O cial in case on the private lot/building and with the
City Records O ce in case on roadway and other public property. The latter shall issue
the necessary permit after approval by the City Mayor and thereafter, the fee shall be paid
to the City Treasurer before the advertisement, sign, signboard or billboard is displayed or
distributed or at such other time as may be determined by regulation.
SECTION 230. Administrative Fines. —
1. Imposition of Administrative Fines.
a. The Building O cial may prescribe and impose nes not exceeding Ten
Thousand Pesos (P10,000.00) in the following cases, subject to the terms
and procedures as hereunder provided:
i. Erecting, constructing, altering, repairing, moving, converting, installing or
demolishing a private or public structure if without building/demolition
permit.
ii. Making any alteration, addition, conversion or repair in any
building/structure/appurtenances thereto constructed or installed
whether public or private, without a permit.
iii. Unauthorized change, modi cation or alteration during the construction
in the duly-submitted plans and speci cations on which the building
permit is based.
iv. Non-compliance with the work stoppage order or notice and/or orders
to effect necessary correction in plans and speci cations found
defective.
v. Non-compliance with order to demolish building/structure declared to
be nuisance, ruinous or dangerous.
vi. Use or occupancy of a building/structure without Certi cate of
Occupancy/Use even if constructed under a valid building permit.
vii. Change in the existing use or occupancy classi cation of a
building/structure or portion thereof without the corresponding
Certificate of Change of Use.
viii. Failure to post or display the certi cate of occupancy/use/operation in
a conspicuous place on the premises of the
building/structure/appurtenances.
ix. Change in the type of construction of any building/structure without an
amendatory permit.
b. In addition to the imposed penalty, the owner shall correct/remove his
violations of the provisions of this Code.
2. Determination of Amount of Fines
a. In the determination of the amount of nes to be imposed, violations shall be
classified as follows:
i. Light Violations
(a) Failure to post Certificate of Occupancy/Use/Operation.
(b) Failure to post Building Permit construction information
sign.
(c) Failure to provide or install appropriate safety measures for
the protection of workers, inspectors, visitors, immediate
neighbors and pedestrians.
ii. Less Grave Violations
(a) Non-compliance with the work stoppage order for the
alteration/addition/conversion/repair without permit.
(b) Use or occupancy of building/structure without appropriate
Certificate of Occupancy/Use/Operation.
iii. Grave Violations
(a) Unauthorized change, modification or alteration construction
in the duly-submitted plans and speci cations on which the
building permit is based.
(b) Unauthorized change in type of construction from more re-
resistive to less fire-resistive.
(c) Non-compliance with order to abate or demolish.
(d) Non-compliance with work stoppage order for
construction/demolition without permit.
(e) Change in the existing use or occupancy without Certi cate
of Change of Occupancy/Use/Operation.
(f) Excavations left open without any work being done in the site
for more than one hundred twenty (120) days.
b. Amount of Fines. —
Amount in Pesos:
Light Violations - 5,000.00
Less Grave Violations - 8,000.00
Grave Violations - 10,000.00
c. Penalty
Without prejudice to the provisions of the preceding Sections, the Building
O cial hereby also authorized to impose a penalty or surcharge in the
following cases in such amount and in the manner as hereunder xed and
determined:
For constructing, installing, repairing, altering or causing any change in the
occupancy/use of any building/structure or part thereof or appurtenances
thereto without any permit, there shall be imposed a surcharge of one
hundred percent (100%) of the building fees; Provided, that when the work in
the building/structure is started pending issuance of the Building Permit by
the Building O cial, the amount of the surcharge shall be according to the
following:
Excavation for foundation 10% of the building permit fees

Construction of foundation (including pile
driving and laying of reinforcing bars) 25% of the building permit fees
Construction of superstructure up to 2.0
meters above established grade 50% of the building permit fees
Construction of superstructure above 2.0
meters 100% of the building permit fees
3. For failure to pay the annual inspection fees for signs, signboards, billboards or
advertisements within thirty (30) days from the prescribed date, a surcharge of twenty-
five percent (25%) shall be imposed.
ARTICLE XVIII
Environmental Fees
SECTION 231. Environmental Protection Officer (EPO). —
Environmental Inspection and Monitoring Fees. — Said fee will supplement other
sources of revenues for the operations, equipment and maintenance of the City
Environment and Natural Resources O ce (CENRO) and the City's environmental
protection projects and activities.
A Certi cate of Environment Clearance or Non-Coverage Certi cate (NCC) will only
be issued after compliance with the environmental requirements of the Pasig CENRO and
the payment of the required clearance or certification fees indicated herein.
Additional fees may be charged again or required from any business operator or
owner if deemed necessary by the Pasig CENRO after an inspection, in accordance with
the provisions set by existing national laws and city ordinance.
In the case of a single person, partnership or corporation conducting or operating
two or more businesses of different nature or types, or as may be determined by the
inspecting o cer, in one o ce with the same address, separate environmental protection
fees shall be imposed on each business undertaking.
All of the abovementioned institutions, organizations and business establishments
shall appoint and identify their respective Pollution Control O cer (PCO) or Climate
Sustainability O cer (CSO), the name of whom must be submitted to the CENRO within
thirty (30) days after the inspection. The said PCO must attend a DENR-conducted and
accredited PCO-EPO training for the proper accreditation.
All business establishments dealing in high-risk industries and business activities
which are required by the Department of Environment and Natural Resources (DENR)-
Environmental Management Bureau (EMB) to secure a Permit to Operate, Environmental
Clearance Certi cates, Permit to Discharge Wastewater, Permit to Operate generators,
and other similar permits, clearances, certi cations and licenses, issued by the National
Government O ces shall submit a copy of the abovementioned documents to Pasig
CENRO along with their business permit applications before any CENRO clearance will be
issued.
No Fire Clearance shall be issued by the Pasig City Fire unless a business permit
applicant has fully paid the corresponding Environmental Protection and Prevention Fees.

SECTION 232. City Environmental Certi cate, Environmental Permit to Operate
and Other Environmental Permits. —
a) Purpose:
1. All business, commercial, institutional and industrial establishments as well
buildings and infrastructures should be environmentally safe and clean for
the welfare, safety and health of the owners, workers and their clients, as well
as the surrounding community.
2. The environmental soundness of all businesses, commercial, institutional and
industrial establishments of Pasig City being the investment center of the
region.
b) Operative Principles:
1. The City Government should ensure that any proposed project or existing
business, commercial, institutional, and industrial establishment as well as
buildings and infrastructures would not cause signi cant negative
environmental impact on the physical, biological and socioeconomic
environment as provided in Republic Act No. 7160, also known as the Local
Government Code. These would require the issuance of a City Environmental
Permit to Operate (CEPO) and other necessary permits.
2. Waste reduction at source or pollution prevention is cheaper than the
environmental liability.
3. Continuous improvement in environmental performance avoids expensive
environmental accidents.
c) Regulatory Provisions:
1. All businesses, commercial, institutional, and industrial establishments as well
as green buildings and structures must submit the pertinent requirements to
the CENRO in applying for their City Environmental Certi cates (CEC). Those
that already have City Environmental Certi cates must also submit an
Environmental Management Plan of the Enterprises before the thirtieth
(30th) day of January of every calendar year, provided that said
establishment had complied with the provision set-forth under the issued
CEC.
2. Any enterprise without an ECC shall accomplish an Environmental Management
Plan of the Enterprises and submit to the CENRO in applying for the City
Environmental Certi cate. Those that already have City Environmental
Certi cate must also submit an Environmental Management Plan of the
Enterprises before a City Environmental Permit to Operate can be issued. Any
signi cant change in the enterprise that may have an impact on the
environment should be included in the updating of the Environmental
Management Plan of the Enterprises.
3. CENRO shall accredit an Environmental Protection O cer (EPO) for each
establishment for monitoring purposes and discuss with the owner the
improvements needed in Environmental Management Plan of the Enterprises.
For establishment with DENR-accredited PCOs, the same shall automatically
serve as the EPO of the establishment upon presentation of their
accreditation to the CENRO. Said EPO/PCO should be a regular employee of
the establishment and have been assigned by the owner/president of the
establishment to perform such duty.
4. CENRO shall conduct unannounced monitoring on the compliance of an
establishment with the terms and conditions in the CEC.
5. Upon veri ed complaint regarding an establishment as regards non-
compliance with its CEC and EPO, the CENRO shall conduct unscheduled
inspection and thorough investigation. Upon due notice and hearing, a penalty
will be imposed on erring establishments for non-conformance of the CEC
and CEPO.
6. Any non-conformance discovered during inspection shall be corrected within a
week. Otherwise, the cancellation of their Business Permit will be
recommended to the City Mayor's Office.
7. Establishments with the excellent conformance with the City Environmental
Certi cate will be recognized as models for the City of Pasig and an incentive
will be given in terms of discount or exemption on payment of inspection and
monitoring fees for the specific year of conformance.
d) City Environment Certi cate (CEC) Fees imposed herein shall be based on
scale of operation of the establishment, as follows:
1. CEC Fee for Small Enterprises — Php300.00
2. CEC Fee for Medium and Large Enterprises — Php500.00
SECTION 233. Environmental Inspection and Monitoring Fees. — Every
owner/operator or business, industrial, commercial, or agricultural establishment and
building shall be charged an Environmental Inspection and Monitoring Fee for compliance
monitoring. Said fee will supplement other sources of revenues for the operations and
maintenance of the City Environment and Natural Resources O ce and other city
environmental projects.
A City Environmental Certi cate will only be issued after inspection and monitoring
have been conducted. Likewise, a City Environmental Permit to Operate will only be issued
after compliance with the conditions set forth under the issued CEC and as a requirement
for the issuance of Mayor's Permit-to-Operate and upon payment to the City Treasurer of
an Annual Environmental Inspection Fee in accordance with the following schedule:
a) All High-Risk Industries/Establishments
1. Fuel depot and fuel storage facilities — P3,000.00
2. All big scale manufacturing industries — 2,000.00
3. Gasoline service and LPG filing stations — 2,000.00
4. Garbage contractors/terminal of garbage trucks/garbage transfer
station — 1,000.00
5. Private hospitals — 1,000.00
6. Shopping malls — 5,000.00
7. Substation, cell sites — 2,000.00
8. Junk shops — 3,000.00
9. Retailer of LPG — 500.00
10. Shopping Stalls — 600.00
11. Market stalls/Talipapa — 200.00
b) All Industries/Establishments with Potential Sources of Pollution
1. Small scale industries — P500.00
2. Housing development projects such as residential subdivision, parks
(memorial parks included), condominiums — 1,000.00
3. High rise buildings — 2,000.00
4. Fast food chains/restaurants — 1,000.00
5. Terminal/garbage of transport/trucking services — 1,000.00
6. Medical clinics with lying-in clinics — 500.00
7. Hotel, motels, apartelle, inns — 2,000.00
8. Welding shop/auto repair with repainting shops — 500.00
9. Car wash, laundry services, funeral services — 1,000.00
10. Animal farm/piggery exceeding 25 heads but not more than 100 heads
— 100.00
11. Animal farm/piggery exceeding 100 heads — 300.00
12. Manufacturer's procedures, laboratories and warehouses — 1,000.00
13. Amusement places such as KTV/videoke, golf operators, other similar
establishments — 500.00
14. Such other activities, projects as may be determined by CENRO or has
been the subject of complaint/inspection — 500.00
15. Small sari-sari store and other similar business — 500.00
c) EPO Accreditation Fee
1. High-Risk Establishments — P1,000.00
2. For Other Establishments — 500.00
In the case where a single person, partnership or corporation conducts or operates
two or more business on one place or establishment, the Environmental Inspection Permit
Fee shall be imposed on the business with the highest rate.
SECTION 234. Biodiversity Permit. — This is a permit issued by the City Mayor
through CENRO for the collection, possession, transport, exportation, and trade of wildlife
ora and fauna which are part of urban biodiversity. Only the legitimate owner of the
wildlife and pet shop owners are quali ed to apply for a Wildlife permit. He must be of
legal age and a Filipino Citizen.
a.) The applicant shall submit the following:
• Copy of the appropriate wildlife permit issued by the DENR.
• Inventory of the wildlife indicating the species, number, and other basic
information.
• Proofs of ownership over the wildlife.
• Payments of ling fees in the amount of One Thousand Pesos
(P1,000.00).
b.) The applicant shall be processed not later than fteen (15) days from receipt
as follows:
• The application must be led at the CENRO upon payment of the ling
fee.
• The CENRO evaluates the applications and conducts actual site
inspection if necessary.
• If the evaluation is favorable, the CENRO endorses the application
together with the supporting documents including the Wildlife Permit
to the Office of the City Mayor for approval and signature.
• If the evaluation is unfavorable, the applicant must inform of the denial of
his application explaining the grounds of denial.
• Upon approval and signature of the Wildlife Permit, the original copy
thereof shall be forwarded to the applicant.
SECTION 235. Penalties. — Any violation on this Article shall be penalized by a
ne of Five Thousand Pesos (P5,000.00), or imprisonment of not less than one (1) year, or
both, at the discretion of the court. If the violation is committed by a farm, partnership,
corporation or other juridical entity, the manager, managing partner, trustee, director or
person in-charged with the management of such rm, partnership, corporation or other
judicial entity shall be held liable.
ARTICLE XIX
Industrial and Toxic Hazardous Waste Management
SECTION 236. Purpose. —
(a) To ensure compliance to environmental standards by industrial,
manufacturing and other entities and other entities known to use, emit or produce toxic
and hazardous substances; and
(b) To safeguard health and safety of the environment and its populace.
SECTION 237. Operative Principles. —
(a) The CENRO shall ensure that the environmental standards on Toxic
Substances and Hazardous and Nuclear Waste Control Act of 1990 (Republic Act No.
6969) set by the DENR, DOH and DOTC are met by the different small and large scale
industries, including privately-owned home industries.
(b) The CENRO shall monitor compliance to the environmental standards of
practice such as proper waste management as stipulated in Republic Act No. 9003 and
Republic Act No. 6969, and maintenance of air and water quality as provided in the
Philippine Clean Air Act and Water Act.
(c) The CENRO shall keep an inventory of chemicals that represent being
manufactured, or used, indicating, among others their existing and possible
uses, tests data, names of firms manufacturing or using them, and such other
information as may be considered relevant to the protection of health and the
environment.
(d) The CENRO shall monitor and regulate the manufacturer, processing, handling,
storage, transportation, and disposal of chemical substances and mixtures
that present unreasonable risk or injury to health or to the environment in
accordance with the national policies and international commitments.
(e) The CENRO shall lead to inform and educate the populace regarding the
hazards and risks attendant to the manufacturer, handling, storage,
transportation and disposal of toxic chemicals and other substances and
mixture.
(f) The CENRO shall prevent the unauthorized entry, even in transit, as well as the
keeping or storage and disposal of hazardous and nuclear wastes into Pasig
City for whatever purposes.
(g) The CENRO, in cooperation with the Bureau of Fire Protection shall carry out
the following tasks:
• Keep an updated inventory of chemicals that are presently being
manufactured or used, indicating among others, their existing and
possible uses, quality, test data, lists of rms manufacturing or using
them, and such other information relevant to the protection of health
and the environment;
• Coordinate with SWNE and be furnished copies of the test reports on
chemical substances and mixtures that present unreasonable risk or
injury to health or to the environment pursuant to Section 6 of Toxic
Substance and Hazardous and Nuclear Management Act;
• To identify and compare the characteristics of chemicals that have been
tested to determine their toxicity and the extent of their effects on
health and environment;
• To conduct inspection of any establishment in which chemicals are
manufactured, processed, stored or held before or after their
commercial distribution and to make recommendations to the proper
authorities concerned;
• To recommend the impounding of toxic and hazardous chemicals whose
possession are against the law;
• To call on any department, bureau, o ce, agency, state university or
college, and other instrumentalities of the government for assistance;
• To disseminate information and conduct educational awareness
campaigns on the effects of chemical substances, mixtures and
wastes on health and environment; and
• To exercise such powers and perform such other functions as may be
necessary to carry out its duties and responsibilities under this Code
upon approval of the City Mayor.
SECTION 238. Regulatory Provisions. — The CENRO shall monitor and ensure that
the provisions embodied in Republic Act No. 6969 are strictly followed. Hence, the CENRO
shall have the following functions:
(a) To organize a technical working group to assist the CENRO and the Bureau of
Fire Protection on management of these materials within the boundary of the
City;
(b) To prepare and update the inventory of chemical substances and mixtures
that fall within the coverage of this Code;
(c) To conduct preliminary evaluation of the characteristics if chemical
substances and mixtures to determine their toxicity and effects on health and
the environment and make necessary recommendations to DENR.
SECTION 239. Other Hazardous Materials and Chemicals. — The rule shall apply
to materials and chemicals not otherwise covered in this Code which is highly ammable,
or which may react to cause res or explosions or which, by their presence may create a
re or is an explosions hazard, or which, because of their toxicity, ammability, or
reactivity, render re ghting dangerous. It also applies to ammable or combustible
liquids which are chemically unstable and which may spontaneously form explosive
compounds, or undergo spontaneous reaction of explosive violence or with su cient
evolution of heat to be a re hazard. It includes such materials as ammable solids,
corrosive liquids radioactive materials, oxidizing materials, potentially explosive
chemicals, highly toxic materials, potentially explosive chemicals, highly toxic materials,
and poisonous gases.
ARTICLE XX
Minimum Standards on Handling and Storage of Toxic and Hazardous Materials
SECTION 240. General Requirements. — The manufacture, storage, handling and
use of hazardous materials and chemicals shall be safeguarded with the protective
facilities or device as public safety may require.
The Chief of Local Fire Service may require the separation, or isolation from other
storage, occupancies or buildings of any chemical that in combination with other
substances may bring about a re or explosion or may liberate a ammable or poisonous
gas.
Defective containers shall be disposed of in accordance with recognized safety
practices. No spilled materials shall be allowed to accumulate on oors or shelves. Where
kept for retail sale, storage shall be neat and orderly. Where no speci c requirements have
been established, storage, handling and use of hazardous chemicals shall be in
accordance with internationally recognized good practice.
All hazardous chemicals as de ned in this rule shall bear especially designed and
color codes labels consisting of four (4) diamonds arranged into one large diamond with
the rst, indicating the toxicity and health hazards, the second, its ammability, the third,
its reactivity; and fourth, the fire fighting and first aid instruction (Refer to NFPA No. 49).
SECTION 241. Imposition of Fees. — The following fees are hereby imposed for
the handling, storage and containment of all the hazardous chemicals herein de ned in
this Article, where the location of such containment is within the jurisdiction of the City of
Pasig:
Fees:
1. Filing fees for Toxic and Hazardous Waste Permit — P1,000.00
2. Annual Storage Fee *With prior permit from DENR — P10,000.00
SECTION 242. Minimum Standards on Handling and Storage. — The following
hazardous and toxic materials shall be handled and stored as de ned, and other minimum
standards in handling and storage of such materials, to wit:
(a) Oxidizing Materials . — Packaged oxidizing materials shall be stored in dry
locations and separated from stored organic materials. Bulk oxidizing
materials shall be stored separately from ammable solids, combustible
materials, hazardous chemicals, corrosive liquids and such other non-
combustible materials.
( b ) Radioactive Materials . — Durable, clearly visible signs of warning of
radiation dangers shall be placed at all entrances to areas or rooms where
radioactive materials are used, stored or transported shall bear a durable,
clearly visible, appropriate warning sign. Such signs shall bear the three-
bladed radiation symbol in magenta or purple on a yellow background.
Except for liquids, signs are not required for the storage of manufactured articles
such as instruments or clock dials or electronic tubes or apparatus dials or
electronic tubes or apparatus, of which radioactive materials are a
component part, and luminous compounds, when securely packed in strong
containers, provided the gamma radiation at any surface of the package is
less than ten (10) million roentgens in twenty-four (24) hours. When not in
use, radioactive materials shall be kept in adequately shielded re-resistant
containers of such design that the gamma radiation will not exceed two
hundred (200) million roentgens per hour or its equivalent at any point of
readily accessible surface.
( c ) Potentially Explosive Chemicals . — Generally potentially explosive
chemicals shall be stored away from all-heat producing appliances and
electrical devices and shall be protected from external heat, re and
explosion. Explosives and blasting agents shall not be stored in the same
building or in close proximity to such materials except in accordance with
this Article.
(d ) High Toxic Materials . — Storage shall be segregated from other chemicals
and combustible and ammable substances in a room or compartments
separated from other areas by walls and oor and ceiling assemblies having
a re-resistive rating of not less than one (1) hour. The storage room shall be
provided with adequate drainage facilities and natural or chemical ventilation
to the outside atmosphere. Legible warnings signs stating the nature of
hazards shall be placed at all entrances to locations where poisonous gasses
are stored.
(e) Poisonous Gasses . — Storage shall be in rooms of at least one (1) hour re-
resistive construction and having natural or mechanical ventilation adequate
to remove leaking gas. Signs shall be placed at all entrances to locations
where poisonous gasses are stored or used.
(f) Corrosive Liquids . — Satisfactory provision shall be made for containing and
neutralizing or safely ushing away leakage of corrosive liquids which may
occur during storage or handling.
(g) Storage Cabinets for Hazardous Materials . — Cabinet for storage shall
be one-eighth (1/8) centimeter thick sheet irons or a minimum of two
hundred fty-four (254) milliliters wood or equivalent painted with a
luminescent type paint and shall be conspicuously labeled in red letters:
"Hazardous-Keep Fire Away." Doors shall be self-closing and self-latching.
( h ) Designation of Cargo . — No person shall operate any tank vehicle
transporting any corrosive cryogenic, hypergolic, or pyrophoric materials
unless at all times of such transportation there is displayed upon each side
and the rear of the tank vehicle a sign in letter not less than seven hundred
sixty-two (762mm) millimeters in height upon a background of sharply
contrasting color, which shall specifically designate the cargo.
(i) Hazardous Insulator/Cushioning Materials . — Where plastic-based, re-
supporting, re conductive, smoke generating, or toxic gas producing
materials are used as insulators or cushioning materials for crates, boxes,
walls, air conditioning ducts, beds, and the like, the storage areas or the room
shall be provided with automatic re extinguishing systems of an approved
type.
ARTICLE XXI
Protection, Conservation and Nurturing of Trees
SECTION 243. Mechanisms. —
a) Implementing O ce — the CENRO shall be in charge of the implementation of
this Article.
b) Permit to cut, ball or trim trees — any person who wishes to cut, ball or trim
tree whether in public or private land with valid reason shall rst secure a permit from the
CENRO.
SECTION 244. Requirements. — The following documents shall be submitted to
CENRO for the following permits:
a) Prior to the issuance of Building Permit:
1. Application form
2. Barangay clearance
3. Letter of application
4. Affidavit of undertaking
5. Site development plan, if applicable
6. Copy of OCT/TCT
7. Certificate of compliance
8. Replacement of trees
b) Prior to the Request to Cut, Ball or Trim Trees:
1. Letter request
2. Copy of OCT/TCT
3. Barangay clearance
4. Picture of tree to be cut/balled or trimmed
5. Inspection report issued by CENRO
6. Replacement of trees
ARTICLE XXII
Green Building Fees
SECTION 245. Imposition of Fees. — The rate of ling and processing fees for
the Green Building Certificate shall be as follows (in Philippine Pesos):
Green Building
Green Building Pre-Compliance
Type of Transaction Compliance
Certificate
Certificate
200.00 100.00
A. Filing/Application Fee
B. Processing Fee
1. Residential
a. Residential 1.50 per sq. m. of total floor area
*Free for 50-500 sq. m. of total floor
area
b. Utilized for commercial/gain 3.00 per sq. m. of total floor area
purposes
area
2. Commercial/Retail/Office/Hotel 3.00 per sq. m. of total floor area
area
3. Institutional
a. School 2.00 per sq. m. of total floor area
b. Hospital 2.00 per sq. m. of total floor area
4. Renovation/Retrofitting Corresponding prescribed rate for
above
5. All Government Projects Free pursuant to Sec. 209 of the NBC
C. Certificate Fee 200.00 50.00
CHAPTER VIII
Transport Vehicles, Numbering, Licensing Fees
ARTICLE I
Transport Registration and Fees
SECTION 246. Registration, Operation, Apprehension and Collection of Fees. —
The registration, operation, apprehension and collection of fees of transport vehicles shall
be governed by the Tricycle and Pedicab Management Code as adopted from Ordinance
No. 24 Series of 2016, as well as the tra c and parking rules and regulations for all
transport vehicles operating within the territory of the City of Pasig shall be governed by
Ordinance No. 23 Series of 2016 otherwise known as the Revised 2016 Tra c and
Parking Management Code of Pasig City, respectively. Provided, if there are more than
one violations in one apprehension, at least two (2) violations penalty shall be imposed.
Provided further that the accumulated penalty shall not exceed fty (50%) percent of the
original penalty.
SECTION 247. Conduction Plate. — Conduction plate shall be issued by the City
Government of Pasig to all franchise holders who are transacting Change Unit with No
Land Transportation O ce (LTO) Plate available with a certi cation at TORO valid for 3
months renewable every three (3) until LTO Plate is available.
Conduction Plate Fee: First (1st) time applicant - Free

Second (2nd) and succeeding - P50.00
applications (every three (3) months
only)
The fee shall be paid to the O ce of the City Treasurer prior to the issuance of the
conduction sticker by the TORO.
SECTION 248. Fees for Change of Certi cate of Registration . — For transaction
of change of ownership but did not transfer the Land Transportation O ce (LTO)
Certi cate of Registration to the new owner, a fee of One Hundred Pesos (P100.00) shall
be collected by the Tricycle Operation Regulatory O ce (TORO) and paid to the O ce of
the City Treasurer.
SECTION 249. Registration of E-Trike and E-Bike . — An E-Bicycle is classi ed as
private motorcycle without sidecar. They shall be used for commercial purposes or be
hired to transport goods and passengers and any attachment similar to a sidecar as that
of tricycle is likewise not permitted; and an E-tricycle is classi ed as private or public
utility tricycle. They could be used for commercial purposes or be hired to transport
goods and passengers as provided by law. The following fees shall be collected by the
Tricycle Operation Regulatory O ce (TORO) and paid to the O ce of the City Treasurer.
Its registration shall be valid at the end of each year:

New Registration Fee Annual Registration Fee
E-Trike/E-Bike: P400.00 P250.00
SECTION 250. City Plate Fee. — a City Plate is issued to all franchise holders to
Pasig City which serves as their o cial identi cation number posted in front and the back
of their tricycles. Replacement every three 3 years or as approved by the Chief Executive
of the City. The following fees shall be collected by the Tricycle Operation Regulatory
Office (TORO) and paid to the Office of the City Treasurer.
Cash in Full Installment Basis per year for three (3) years
City Plate Fee: P450.00 P150.00
SECTION 251. Window Hour of Volume Reduction System of Body Number

Coding. — Amending Ordinance No. 24 Series of 2016 Article 10 Section 29 (a), the
window hours shall be amended to Nine o'clock in the morning (9AM) up to four o'clock in
the afternoon (4PM).
SECTION 252. Parking Fees. — Parking fees addendum to the provision under
Section 50 of Article XI of Ordinance No. 23 Series of 2016 otherwise known as the
Revised Traffic and Management Code of Pasig City shall be amended as follows:
All vehicles shall pay a corresponding fee of Five Hundred Pesos (P500.00) for lost
parking tickets.
For street parking:
Vehicles Daytime Parking
Motorcycles/Tricycles P20.00 for the 1st 3 hrs. Additional P10.00
for every succeeding hour or fraction thereof
of an hour.
Light Vehicles (Cars and Jeeps) P50.00 for the 1st 3 hrs. Additional P20.00
of an hour.
Medium Vehicles (Van and Delivery P70.00 for the 1st 3 hrs. Additional P20.00
Trucks) for every succeeding hour or fraction thereof
of an hour.
Heavy Vehicles (10 Wheelers and Buses) P150.00 for the 1st 3 hrs. Additional P50.00
of an hour.
Building Parking/Basement Parking — shall include all parking structures owned by
the City Government such as but not limited to those Mega Parking I and II, and other
locations that may house parking facilities or open-space parking in the perimeter of
government-owned buildings, or other parking areas as may be designated by the Tra c
Parking Management Office subject to the approval of the City Mayor:
Vehicles Daytime Parking Overnight Parking
Motorcycles/Tricycles P20.00 for the 1st 3 hrs. P80.00
Additional P10.00 for every
succeeding hour or fraction
thereof of an hour.
Light Vehicles (Cars and P50.00 for the 1st 3 hrs. P300.00
Jeeps) Additional P20.00 for every
Medium Vehicles (Van and thereof of an
P70.00 for thehour.
1st 3 hrs. P400.00
Delivery Trucks) Additional P20.00 for every
thereof of an hour.
Vehicles owners may apply for a twenty (20%) discount for parking fees.
Furthermore, vehicle owners may apply for an exemption in the payment of parking fees
during the tax period (January-February).
SECTION 253. Designation of Parking Zone. — The following locations are
hereby designated as pay parking streets and buildings, to wit:
Area Boundary Specific Location
RAVE Parking Building Inside Rainforest Adventure Park
RAVE Parking Area Beside F. Legaspi St.
PCGH Mechanized Parking Pasig City General Hospital near
Out-Patient Area
PCGH Parking Area Around PCGH Bldg.
PCCH Basement Parking PCCH Building
Youth Development Center Beside Youth Development Center
Parking Building
Pasig City Science High Pasig City Science High School
School Parking Parking
Market Ave. (Revolving In front of San Mateo Bank
Tower) Service Road
Wholesaler Section, Public Near San Agustin St.
Market
Road 2 Road fronting Tanghalang
Pasigueño
Tanghalang Pasigueño Inside the Tanghalang Pasigueño
Parking Parking Area
Calle Industria and Alcalde One Side Parking Beside Pasig City Children's
Jose St. Hospital from Entrance to Exit
Area
SCE I Parking Area Along Caruncho Ave.
Bonifacio Park — Rio de Pasig
Basement Parking Area
PLP-HRM Parking Bldg. HRM-PLP Bldg.
PLP Grounds Inside PLP Compound
Plaza Rizal Parking Beside P. Burgos St., San Jose
SECTION 254. Prohibition of Habal-Habal/Motorcycle Taxi . — Habal-
Habal/Motorcycle Taxis shall be de ned as a local term used to refer to electric bicycles,
scooters, mopeds, mini-bikes and motorcycles that are used for transporting passengers
for a fee which is not regulated by the City or any government agency or instrumentalities.
It is hereby prohibited for an Electric Bicycle, Scooter, Moped, Mini-Bike, and/or
Motorcycle driver to use his vehicle as Habal-Habal within the territorial jurisdiction of the
City.
Habal-Habal drivers, operators or owners found transporting passengers for a fee
not regulated by the City or any government agency or instrumentalities shall be held
liable for its violation.
Any person found in violation of this provision shall be ned Two Thousand Pesos
(P2,000.00) plus impounding of the vehicle.
ARTICLE II
Fees for Numbering of Residential, Commercial and Other Building
(a) The City Planning and Development O ce shall undertake to revise and
update the numbering system of permanent structure in the City and shall promulgate
rules and regulations affecting the same numbering system for all residential houses,
hotels, apartments, institutional edi ces, business, commercial and industrial buildings
and other permanent structures.
(b) The revised and updated number of each of the structures mentions hereof
shall be inscribed in a uniform number plate with the O cial logo of the City Government
together with the name of the barangay and street name.
SECTION 256. Specifications. — The number plate shall have the following
specifications:
(a) Kind of material — high impact scratchproof, three (3) color plastic plate, vinyl
paint to be used for latter, number and logo.
(b) Size 4 1/2 x 10" of 1.5 mm, thickness
(c) Type of Processing — screen processing with the Pasig City logo and
barangay and street names.
SECTION 257. Imposition of Fees. — A fee of Three Hundred Pesos (P300.00)
which is the cost of the number plates including installation thereof shall be paid to the
City Treasurer before installation of plates.
ARTICLE III
Fee for Sealing and Licensing of Weights and Measures
SECTION 258. Implementing Agency. — The City Treasurer shall strictly enforce
the provisions of the Regulation of Practices Relative to Weights and measures, as
provided in Chapter II of the Consumer Act, Republic Act No. 7394.
SECTION 259. Sealing and Testing of Instruments of Weights and Measures . —
Unless otherwise provided herein, all instruments for determining weights and measures
in all consumer and consumer related transactions shall be tested, calibrated and sealed
every six (6) months by the o cial sealer who shall be City Treasurer or his duly
authorized representative upon payment of fees required under this Article: Provided, That
all instruments of weights and measures shall continuously be inspected for compliance
with the provisions of this Article.
SECTION 260. Imposition of Fees. — Unless otherwise provided herein, every
person before using instruments of weights and measures within this city shall rst have
them sealed and licensed semi-annually and pay therefore to the City Treasurer the
following fees.
Amount of Fee
(a) Semi-Annual Inspection Fee for each unit of weights and P150.00
measure.
(b) For sealing linear metric measures:
Not over one (1) meter P75.00
Measure over one (1) meter 120.00
(c) For sealing metric measures of capacity:
Not over ten (10) liters P75.00
Over ten (10) liters 120.00
(d) For sealing metric instruments of weights:
With capacity of not more than 30 kg. P150.00
With capacity of more than 30 kg. but not more than 900 kg. 190.00
With capacity of more than 900 kg. but not more than 3,000 kg. 200.00
With capacity of more than 3,000 kg. 210.00
P120.00
(e) For sealing apothecary balances of precision 30 kg. or less
Over 30 to 300 kg. 156.00
Over 300 to 3,000 kg. 234.00
Over 3,000 kg. 312.00
(f) For sealing scale or balance with complete set of weights:
For each scale or balances or other balances with complete set P65.00
of weights for use therewith
For each extra weight 39.00
150.00
(g) Sticker
(h) For each and every re-testing and re-sealing of weights and measures
instruments including gasoline pumps outside the office upon request of the
owner or operator, an additional service charge of One Hundred Pesos (P100.00)
for each instrument shall be collected.
(i) Service charge of One Hundred Pesos (P100.00) for every unit of weights and
measure, in addition to the amount imposed for sealing.
SECTION 261. Payment of Fees and Surcharge. — The fees herein imposed shall
be paid and collected by the City Treasurer when the weights or measures instruments
are sealed, before their use and thereafter, on or before every six (6) months.
The o cial receipt serving as license to use the instrument is valid for six (6)
months from the date of sealing unless such instrument becomes defective before the
expiration period. Failure to have the instrument re-tested and the corresponding fees
therefore paid within the prescribed period shall subject the owner or user to a penalty of
Five Thousand Pesos (PhP5,000.00) per instruments of weights and measures which
shall no longer be subject to interest and the prescribed fees stated herein shall be
subjected to a surcharge of twenty- ve percent (25%) of the prescribed fees amount not
paid on time and an interest at the rate of two percent (2%) per month including
surcharges, shall be imposed until such amount is fully paid in no case shall the total
interest on the unpaid amount or portion thereof exceed thirty-six (36) months.
SECTION 262. Exemptions. —
(a) All instruments for weights and measures used in government work of or
maintained for public use by any instrumentality of the government shall be tested and
sealed free.
(b) Dealers of weights and measures instruments intended for sale.
(a) The o cial receipt for the fee issued for the sealing of weight or measure
shall serve as a license to use such instrument for six (6) months from the date of sealing,
unless deterioration or damage renders the weights or measure inaccurate within that
period. The license shall expire six (6) months following its original issuance. Such license
shall be preserved by the owner and together with the weight or measure covered by the
license, shall be exhibited on demand by the City Treasurer or his deputies.
(b) The City Treasurer is hereby required to keep full sets of secondary standards,
which shall be compared with the fundamental standards in the Department of Science
and Technology annually. When found to be su ciently accurate, the secondary standards
shall be distinguished by label, tag or seal and shall be accompanied by a certi cate
showing the amount of its variation from the fundamental standards. If the variation is of
su cient magnitude to impair the utility of instrument, it shall be destroyed at the
Department of Science and technology.
(c) The City Treasure or his deputies shall conduct periodic physical inspection
and test weights and measures instruments within the locality.
(d) Instruments of weights and measures found to be defective and such defect
is beyond repair shall be con scated in favor of the government and shall be destroyed by
the City Treasurer in the presence of the City Auditor or his representative.
SECTION 264. Fraudulent Practices Relative to Weights and Measures. — The
following acts related to weights and measures are prohibited, as adopted from Republic
Act No. 7394 otherwise known as Consumer Act of 1992:
a) For any person other than the o cial sealer or his duly authorized
representative to place an o cial tag, seal, sticker, mark, stamp, brand or
other characteristics sign used to indicate that such instrument of weight
and measure has officially been tested, calibrated, sealed or inspected;
b) For any person to imitate any seal, sticker, mark stamp, brand, tag or other
characteristic design used to indicate that such instrument of weight or
measure has been officially tested, calibrated, sealed or inspected;
c) For any person other than the o cial sealer or his duly authorized
representative to alter in any way the certi cate or receipt given by the
o cial sealer or his duly authorized representative as an acknowledgement
that the instrument for determining weight or measure has been fully rested,
calibrated, sealed or inspected;
d) For any person to make or knowingly sell or use any false or counterfeit seal,
sticker, brand, stamp tag, certi cate or license or any dye for printing or
making the same or any characteristic sign used to indicate that such
instrument of weight or measure has been o cially tested, calibrated, sealed
or inspected;
e) For any person other than the o cial sealer or his duly authorized
representative to alter the written or printed gures, letters or symbols on
any o cial seal, sticker, receipt, stamp, tag, certi cate or license used or
issued;
f) For any person to use or reuse any restored, altered, expired, damaged stamp,
tag certi cate or license for the purpose of making it appear that the
instrument of weight or measure has been tested, calibrated, sealed or
inspected;
g) For any person engaged in the buying and selling of consumer products or of
furnishing services the value of which is estimated by weight or measure to
possess use or maintain with intention to use any scale, balance, weight or
measure that has not been sealed or if previously sealed, the license
therefore has expired and has not been renewed in due time;
h) For any person to fraudulently alter any scale, balance, weight or measure after
it is officially sealed;
i) For any person to knowingly use any false scale, balance, weight or measure
whether sealed or not;
j) For any person to fraudulently give short weight or measure in the making of a
scale;
k) For any person, assuming to determine truly the weight or measure of any
article brought or sold by weight or measure, to fraudulently misrepresent
the weight or measure thereof; or
l) For any person to procure the commission of any such offense
abovementioned by another.
Instruments o cially sealed at some previous time which have remained unaltered
and accurate and seal or tag o cially a xed therein remains intact and in the same
position and condition in which it was placed by the o cial sealer or his duly authorized
representative shall, if presented for sealing, be sealed promptly on demand by the o cial
sealer or his duly-authorized representative without penalty of Five Thousand Pesos
(P5,000.00) except the regular fee with surcharge and interest provided under prescribed
fees of this code for the sealing of an instrument of its class, to be collected and
accounted for by the City Treasurer.
SECTION 265. Penalties. —
Any person who shall violate the provisions of Section 264 of this Code shall be
subject to a ne of Five Thousand Pesos (P5,000.00) or imprisonment of one (1) year, or
both upon the discretion of the court.
CHAPTER IX
Service Fees
ARTICLE I
Secretary's Fees
SECTION 266. Imposition of Fees. — There shall be collected the following fees
from every person requesting for copies of o cial records and documents from the
offices of this City (in Philippine Pesos):
Amount of fee
(a) Certifications
1. Mayor's Clearance/Secretary's Fees/Mayor's Certification P200.00
2. Tax Clearance/Property Holdings/No Property Holdings/No
Improvement
For corporations 200.00
For individuals 150.00
(b) For duplicated (photocopy) copy of official records and
documents from the Office of the Sanggunian per page 50.00
(c) For each certificate of correctness (with seal of office) written on
the copy or attached thereto 100.00
(d) For issuance of certification for non-availability of record 100.00
(e) For certifying the Official Act of the City Officials Certificate with
seal 100.00
(f) For certified copies of any papers or records, of which any person
is entitled to demand and receive a copy:
• Senior High School Student per page 3.00
• College and above per page 10.00
per CD/DVD/Disk 600.00
• Business, per page 100.00
• Other government offices Certified True Copy, per page 50.00
• Map, per page 100.00
(g) Photocopy or any other copy produced by copying machine per
page
50.00
(h) Posting of Notices/Pleadings/Biddings/Advertisements, per
page/day 50.00
(i) Processing Fee for transfer of ownership/change of tax
declaration:
• Residential Properties:
• Land 100.00
• Building — Improvement 100.00
o Residential Condominium:
• Per unit 200.00
• Common Area 200.00
• Equipment 200.00
• Townhouse per unit 200.00
• Apartment 200.00
• Commercial Properties:
• Land 300.00
o Commercial Condominium:
• Per unit 400.00
• Common Area 400.00
• Equipment 400.00
• Industrial Properties:
• Land 400.00
• Machineries 400.00
• Special Class:
• Land 100.00
(j) Tax Map 100.00
(k) Certified True Copy of Tax Declaration 100.00
SECTION 267. Exemption. — The fees imposed in this Article shall not be
collected for the following:
(a) For copies furnished to other o ces and branches of the government for
o cial business, except for those copies required by the Court at the request
of the litigant, in which case, charges shall be in accordance with the
abovementioned schedule.
(b) City O ce, Committees and Secretariat O ce (subject to paper and ink
replacement).
(c) Request of an indigent as may be determined by the Social Welfare Office.
(d) Government o ces in relation to the anti-
terrotism/drugs/pornography/investigation (subject to paper and ink
replacement).
(e) Students (Junior High School & below).
SECTION 268. Time and Manner of Payment. — The fees shall be paid to the
City Treasurer at the time the request, written or otherwise, for the issuance of a copy of
any city record or document is made.
ARTICLE II
City Civil Registry Fees
SECTION 269. Imposition of Fees. — There shall be collected for services
rendered by the City Civil Registry of this City the following fees (in Philippine Pesos):
Birth Registration
Filing/Registration fee 100.00
* Endorsement 100.00
Delayed registration of Births
* More than 30 days but less than 2 years 300.00
* 2 years to 5 years 650.00
* 6 years above 750.00
Legitimation Fee 250.00
* Deed of Legitimation 150.00
Out of Town Registration 800.00
* Handling Fee 200.00
Issuance of Certificate of No Record 120.00
Issuance of Certified True Copy 120.00
(Additional, if back to back) 20.00
Certified True Copy with Annotation 200.00
Verification Fee 120.00
Admission of Paternity or Affidavit of Legitimation
(Legal Instrument) 150.00
Deed of Legitimation/Certificate of Registration 120.00
Transcription of Birth Certificate 150.00
Registration of Supplemental Report 200.00
Out of Town Supplemental 350.00
Out of Town Legitimation 300.00
Handling Fee 200.00
Counter-Part Fees of the City Government on Issuance of Civil
Registry Records by PSA extension Office in the City
* Birth/Death/Marriage Certificate 80.00
* CENOMAR 100.00
Issuance Form 1A (Facts of Birth) 200.00
Authentication of CCR 150.00
Verification from other CCR 100.00
Marriage Registration
Marriage Fees:
* Filing/Registration fee 150.00
Application for Marriage License
* Foreign Nationals 1,200.00
* Nationals 600.00
Marriage Certificate Registration 150.00
Marriage Solemnization Fee
* Foreign Nationals 700.00
* Nationals 350.00
CTC Marriage Certificate 150.00
CTC of Marriage Documents 150.00
Delayed Registration of Marriage
* 1 month to 2 yrs. 300.00
* 3 yrs. to 5 yrs. 650.00
* 6 yrs. Above 750.00
Registration of Pre-Nuptial Agreement 650.00
Issuance of Certificate of No Record 120.00
Endorsement of Marriage Documents 100.00
Death Registration
Filing/Registration Fee 120.00
CTC of Death Certificate 120.00
Delayed Registration of Death
* 1 month to 2 yrs. 300.00
* 3 yrs. to 5 yrs. 650.00
* 6 yrs. above 750.00
Endorsement of Death Certificate 100.00
Certificate of No Record 120.00
Legal Documents
Registration of Court Decrees
Legitimation 250.00
Adoption 1,300.00
Additional per year of late filing 100.00
Annulment of Marriage 900.00
Additional per year of late filing 100.00
Correction of Entry/Change of Name 700.00
CTC-Legal Documents 90.00
CCE (Migrant) 500.00
CFN/Republic Act No. 9255 1,000.00
Republic Act No. 9255 (Migrant) 1,000.00
CTC-Republic Act No. 9048 300.00
CTC-Republic Act No. 9255 300.00
Certification of the Registered Court Decision/page 110.00
Registration of Foundling Certificate 250.00
CTC-Foundling Certificate 100.00
CTC-Marriage Certificate with annotation 200.00
CTC-Birth Certificate with annotation 200.00
Per guardianship or custody of minor 300.00
Per Registration of Legal Separation 850.00
Per Registration of Divorce 950.00
Registration of Naturalization 1,300.00
Per-registration of Aliens 850.00
Per Affidavit of Oath of Allegiance of Wife and with Children of 200.00
Citizenship
Alien Registration 900.00
Election of Filipino Citizenship 700.00
Voluntary renunciation of citizenship 700.00
Emancipation of Minors 300.00
Judicial Recognitions, Determination or Acknowledgement of 350.00
Paternity with Affiliations
Repatriation 300.00
Muslim Conversion 300.00
For documents on SECPA 270.00
Other Legal Documents 250.00
Republic
Republic Act
Act No.
No. 9048
9048 filing
Change feeof First Name 1,000.00
3,000.00
Republic Act No. 10172 filing fee 3,000.00
Correction of Geographical/Statistical Entry 1,000.00
CTC of Approved Petitions (Republic Act No. 10172) 300.00
SECTION 270. Exemptions. — The fees imposed in this Article shall not be
collected in the following cases:
(a) Issuance of certi ed copies of documents for o cial use at the request of a
competent court or other government agency, except those copies required
by courts at the request of litigants, in which case the fee should be
collected.
(b) Issuance of birth certi cates of children reaching school age when such
certi cates are required for admission to the primary grades in a public
school.
SECTION 271. Time of Payment. — The fees shall be paid to the City Treasurer
before registration or issuance of the permit, license or certi ed copy of local registry
records or documents.
SECTION 272. Administrative Provision. — A marriage license shall not be
issued unless a certi cation is issued by the Family Planning Coordinating Council that the
applicants have undergone lectures on family planning.
ARTICLE III
Police Clearance Fee
SECTION 273. Imposition Fee. — There shall be paid for each police clearance
certi cate obtained from the Station Commander of the Philippine National Police of this
City the following fee:
Amount of Fee
1. For employment, scholarship, study grant, and other
purposes pot hereunder specified P100.00
2. For change of name 150.00
3. For application for Filipino citizenship 500.00
4. For passport or visa application 200.00
5. For firearms permit application 500.00
6. For PLEB clearance 100.00
SECTION 274. Time of Payment. — The service fee provided under this Article
shall be paid to the City Treasurer upon application for police clearance certificate.
ARTICLE IV
Sanitary Inspection Fee
SECTION 275. Imposition of Fee. — There shall be collected the following
Annual Sanitary Inspection Fees from each corresponding business establishment in this
city or house for rent, for the purpose of supervision and enforcement of existing rules
and regulations and safety of the public in accordance with the following schedule (in
Philippine Pesos):
Type of Business Fee
a) Financial institution such as banks, pawnshop, insurance
companies, finance and other investment companies, dealers in
securities and foreign exchange
Main Office 225.00
Branch 150.00
b) Gasoline service and filling stations 375.00
c) Private hospitals 600.00
d) Medical and dental clinics, and animal hospitals 225.00
e) Dwellings and other space for lease or rent:
Hotels, motels, apartelle pensions, inns, drives, inns:
With 150 or more rooms 600.00
With 100 to 149 rooms 450.00
With 50 to 99 rooms 300.00
With 25 to 49 rooms 112.00
With less than 25 rooms 112.00
Apartments per door 30.00
Houses for rent, per unit 30.00
Dormitories, lodging or boarding houses w/room for:
40 or more boarders or lodgers 375.00
15 to 39 boarders or lodgers 225.00
Less than 15 boarders or lodgers 150.00
f) Private institutions for learning 450.00
g) Media facilities 150.00
h) Telegraph, teletype, cable and wireless communication
companies 150.00
i) Telephone, electric and power companies
Main Office 300.00
Branch 150.00
j) Administration, display offices, offices for professionals 75.00
k) Peddlers 15.00
l) Lending investors 150.00
m) Manufacturers, producers, foundry shops, laboratories,
talipapas and warehouses 600.00
n) Amusement places such as theaters, coliseum, sauna bath,
massage clinics, golf courses, cockpits, arenas, bowling alley,
stadia 600.00
Other amusement places not mentioned 400.00
o) Importer, exporter, and wholesaler 500.00
p) Public eating places such as restaurants, refreshment parlors,
carinderias, and the like
Public eating places with 50 or more personnel 600.00
Public eating places with less than 50 personnel 400.00
q) Establishments offering services such as welding, vulcanizing
shop, printer, publisher, tailor shop, barber shop and similar 350.00
r) Funeral parlors 400.00
s) All other industrial, commercial, agricultural business
establishments not specifically mentioned above:
With an area of 1,000 sq.m or more 600.00
500 or more but less than 1,000 sq. m. 450.00
200 or more but less than 500 sq. m. 300.00
100 or more but less than 200 sq. m. 225.00
50 or more but less than 1,000 sq. m. 150.00
Less than 50 sq. m. 75.00
t) Retailers and other establishments not mentioned above 100.00
For each re-issuance of Sanitary Permit, there shall be collected a One Hundred Fifty
Pesos (P150.00) fee, as well as a fee of Fifty Pesos (P50.00) for every re-issuance of a
Health Certificate ID.
For each Certi ed True Copy of Sanitary Permit, there shall be collected a Three
Hundred Pesos (P300.00) fee.
SECTION 276. Rules and Regulations on Certain Establishments. —
(a) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants,
soda fountain bars, carinderia or food caterer. No owner of said establishments shall
employ any cook or food dispenser without a Food Handler's Certi cate from the City
Health Officer, renewable three (3) months.
(b) Establishment selling cooked and readily edible foods shall have them
adequately covered and protected from dust, ies and other insects, and shall follow
strictly the rules and regulations on sanitation promulgated by the City Health O cer and
existing laws or ordinances.
(c) Sauna bath, massage, barber and beauty shops. Said shops shall not be
allowed to operate with masseurs, barbers, and beauticians without having secured the
necessary corresponding medical certificate from the City Health Officer.
(a) The City Health O cer or his duly authorized representative shall conduct an
annual inspection of all establishments and buildings, and accessories and houses for
rent, in order to determine their adequacy of ventilation, general sanitary conditions and
propriety for habitation.
(b) The City Health O cer shall require evidence of payment of the fee imposed
herein before he issues the sanitary inspection certificate.
paid to the City Treasurer upon ling of the application for the sanitary inspection
certi cate with the City Health O cer and upon renewal of the same every year thereafter
within the first (1st) twenty (20) days of January.
ARTICLE V
Service Fees for Health Examination
SECTION 279. Imposition of Fee. — The following fees shall be charged for the
laboratory examination/test and seminars that shall be undertaken by the City Health
Office (CHO):
1. BLOOD CHEMISTRY Pasigueños Non-

Pasigueños
BUN 84.00 105.00
Cholesterol 104.00 130.00
Creatinine 104.00 130.00
FBS/RBS 60.00 75.00
SGPT 80.00 96.00
Triglycerides 124.00 155.00
Uric Acid 104.00 130.00
SGOT 80.00 96.00
HDL-C 80.00 100.00
LDL 72.00 90.00
Hba1c 320.00 400.00
Albumin 75.00 90.00
Total Calcium 75.00 90.00
Sodium 80.00 96.00
Potassium 80.00 96.00
Phosphorous 110.00 132.00
OGTT 75 Grams 290.00 348.00
2. CLINICAL MICROSCOPY
Urinalysis 32.00 38.00
Fecalysis 28.00 37.00
Sperm Count 100.00 125.00
Occult Blood 32.00 40.00
3. HEMATOLOGY
CBC with Platelet 84.00 100.00
Clotting Time 30.00 40.00
Bleeding Time 30.00 40.00
Blood Typing w/RH 64.00 80.00
ESR 30.00 38.00
Hepa B 155.00 155.00
4. DENTAL
Restoration 200.00 250.00
Exo 120.00 150.00
Oral Prophylaxis 240.00 300.00
Panoramic Radiograph 240.00 300.00
Cephalometric Radiograph 240.00 300.00
5. OTHERS
Bacteriologic Water Test 180.00 180.00
Physical and Chemical Exams 1,800.00 1,800.00
Certificate of Potability Fee 50.00 50.00
Health/Medical Certificate per 50.00 50.00
Copy
STD Certificate 30.00 30.00
Drug Test 150.00 150.00
Family Planning Seminar Fee 50.00 50.00
Employment Fitness Consultation 50.00 50.00
Fee
Package: Fecalysis, Urinalysis, 370.00 370.00
Chest X-Ray, Drug Test, Health
Certificate
Health Seminar Fee 20.00 20.00
Chest X-Ray 120.00 120.00
Pregnancy Test 170.00 170.00
Mammogram 800.00 1,000.00
Hepatitis B Screening Test HBSAg 155.00 155.00
Gram Staining 75.00 75.00
NSS/KOH Stain 40.00 40.00
RPR Screening for Syphilis 100.00 100.00
For Pasig City Government employees, the annual physical examination is free of
charge. For other procedures, Pasig City Government employees are provided with a fty
percent (50%) discount.
(a) Individuals engaged in an occupation or working in the following
establishments, are hereby required to undergo physical and medical examination before
they can be employed and once every six months (6) thereafter.
1. Food establishments — establishments where food or drinks are
manufactured, processed, stored, sold or served.
2. Public swimming or bathing places.
3. Dance schools, dance halls and nightclubs (including dance instructors,
hostess, cooks, bartenders, waitresses, etc.).
4. Tonsorial and beauty establishments (including employees of barber shops,
beauty parlors, hairdressing and manicuring establishments, exercise gyms
and gure slenderizing saloons, facial centers, aromatherapy establishments,
etc.).
5. Massage clinics and sauna bath establishments (including masseurs, massage
clinic/sauna bath attendants, etc.).
6. Hotel, motels and apartments, lodging, boarding, or tenement houses, and
condominiums.
(b) Owners, managers or operators of the establishments shall see to it that their
employees who are required to undergo physical and medical examinations have been
issued the necessary medical certificates.
(c) The City Health O cer shall keep a record of physical and other health
examinations conducted, and the copies of the medical certi cates issued indicating the
name of the applicant, the date and the purpose for which the examination was made.
SECTION 281. Penalty. — A ne as follows shall be paid by the owner, manager
or operators of the establishment for violation of any of the provisions hereof.
First Offense — P2,000.00
Second Offense — P3,000.00
Third Offense — P5,000.00
For each employee found to be without the necessary medical certi cates, the
owner, manager or operators of the establishment shall be liable to pay Five Hundred
Pesos (P500.00).
before the physical examination is made and the medical certificate is issued.
SECTION 283. Discount on Penalties. — Whenever establishments are
subjected to administrative penalties in accordance with Ordinance No. 18 Series of 2000,
Ordinance No. 15 Series of 2008 and Ordinance No. 20 Series of 2012, a discount, if
requested may be granted a five percent (5%) discount.
ARTICLE VI
Dog Vaccination Fee
SECTION 284. Imposition of Fee. — There shall be collected/imposed from
every owner of the dog a vaccination fee of One Hundred Fifty Pesos (P150.00) for every
dog vaccinated within the territorial jurisdiction of this City.
a) Vaccination Against Rabies — means the inoculation of a dog with rabies
vaccine licensed for the species by the Bureau of Animal Industry, Department of
Agriculture. Such vaccination must be performed by trained individual from the City
Veterinary Office.
1. Every dog three (3) months of age and older should be submitted by the owner
for vaccination against rabies every year. Young dogs shall be vaccinated
within thirty (30) days after they have reached three months of age.
2. During free mass dog rabies vaccination campaign, every dog three (3) months
of age and older should be submitted by the owner for vaccination. Dogs not
submitted on the scheduled date or within one month thereafter shall be
exterminated under the supervision of the City Rabies Control Authority. This
becomes optional after a mass dog rabies vaccination campaign covering at
least 80% of the dog population.
b) It shall be the duty of each trained vaccination when vaccinating any dog to
prepare a complete certi cate of rabies vaccination (in duplicate for each animal
vaccinated). The certificate shall be include the following information:
1. Owners name, address and telephone number if any
2. Description of dog (color, sex, markings, age, name, species and breed if any)
3. Dates of vaccination and vaccine expiration if known
4. Rabies vaccination tag number
5. Vaccine used
6. Vaccinator's signature
7. Veterinarians license number/vaccinator's address
The dog owner shall be provided with a copy of the certi cate. The
veterinarian/vaccinator will retain one copy for the duration of the vaccination. A durable
metal or plastic tag, serially numbered issued by the veterinarian/vaccinator, shall be
securely attached to the collar of the dog.
NOTE: The above provisions may not apply in a mass vaccination program. During a
free mass dog vaccination, the cost shall be borne by the owner after the scheduled date.
c) Dog Registration or Licensing — Every dog shall be registered by their owner
upon reaching the age of three (3) months and every year thereafter. Unvaccinated dogs
registered after reaching the age of three (3) months and dogs three (3) months old and
above not previously registered shall be vaccinated upon registration. The dog owner
shall pay an annual fee of One Hundred Fifty Pesos (P150.00) for registration of his dog.
The registration o cer shall provide the owner with a certi cate of certi cation for the
dog and affix to it a distinguished collar tag as proof of registration.
d) Elimination of Unregistered Dog — Unregistered dogs over the age of four (4)
months shall be seized and humanely exterminated under the supervision of a licensed
veterinarian or the City Rabies Control Authority or vaccinated under the provisions of this
Section. The City Veterinarian O ce shall recommended the humane method of disposal
of all seized unregistered and unvaccinated dogs. The City Veterinarian and/or his duly
authorized representative or a police o cer may enter any land for purpose of seizing or
exterminating a dog which is liable to seized under this section. Elimination is based on
the presence or absence of a dog tag and/or a registration or vaccination certificate.
The City Veterinarian shall determine the age of the dogs. Financial support for the
activity shall be borne by the City Government, Provincial Government and the Barangay
Government.
e) Reporting of Biting Incidents — The owner of a dog which has bitten any
person and the person who has been bitten shall, within twenty-four (24) hours of the
occurrence, report the incident to the City Rabies Control Authority, a health care worker
or a police o cer/City Veterinary O cer receiving such information who shall
immediately transmit it to the City Rabies Control Authority for investigation.
The owner of a dog which has bitten any person shall be responsible for all the
treatment and dog examination.
SECTION 286. Penalty. — Any dog owner who fails to abide by any of the
provision of this Article shall be subjected to a ne of Two Thousand Five Hundred
(P2,500.00) Pesos. It shall be the responsibility of the City Rabies Control Authority to
administer this Article, and to promulgate the necessary rules and regulations for its
implementation. Enforcement shall be the responsibility of the City Rabies Control
Authority.
prior to the vaccination of the dog in close coordination with the City Veterinarian.
ARTICLE VII
Fees on Impounding of Stray Animals
SECTION 288. Definitions. — When used in this Article.
( a ) Stray Animal — means an animal which is set loose unrestrained, and not
under the complete control of its owner, or the charge or in possession thereof, found
roaming at-large in public or private places whether fettered or not.
( b ) Public Place — includes national, provincial, city, or barangay streets, parks,
plazas and such other places open to the public.
( c ) Private Place — includes privately-owned streets or yards, rice elds or
farmlands, or lots owned by an individual other than the owner of the animal.
( d ) Large Animals — includes horses, mules, asses, carabaos, cows, and other
domestic members of the bovine family.
(e) All other animals includes dogs, cats, sheep, goat .
SECTION 289. Imposition of Fee. — There shall be imposed the following fees
for each day or fraction thereof on each of stray animal found running or roaming at large,
or fettered in public or private places (in Philippine Pesos):
1. Large Animal — 600.00
2. All other animals — 200.00
SECTION 290. Time of Payment. — The impounding fee shall be paid to the City
Treasurer prior to the release of the impounded animal to its owner.
a) For purposes of this Article, the Barangay Tanods of the City are hereby
authorized to apprehend and impound stray animals in the city corral or a place duly
designated for such purpose. He shall also cause the posting of notice of the impounded
stray animal in the City Hall for three (3) consecutive days, starting one day after the
animal is impounded, within which the owner is required to claim and establish ownership
of the impounded animal. The City Mayor and City Treasurer shall be informed of the
impounding.
b) Impounded animals not claimed within ve (5) days after the date of
impounding shall be disposed of humanely or shall be released appropriately through
adoption.
SECTION 292. Penalty. — Owners whose animals are caught stray and occurring
damages to plants and properties shall pay the following fines:
a) First Offense — P500.00
b) Second Offense — 1,000.00
c) For the Third Offense and each subsequent offence — 1,500.00
Frequent offenders shall be prohibited by the City to own or take custody any
animal. In addition to the ne, the owners shall pay the amount of damage incurred, if any,
to the property owner.
CHAPTER X
City Charges
ARTICLE I
Rentals of Personal and Real Properties Owned by the City
SECTION 293. Imposition of Rates. — Therefore is hereby prescribed the rates
of rentals for the use of personal and real properties owned by the City Government of
Pasig, to wit:
A) Rainforest Adventure Experience (RAVE) (formerly Rainforest Park)
Amenity In Philippine Pesos

Pasigueños Non-Pasigueños
1 Swimming Pool Entrance
Adult 100.00 150.00
Children (4 ft. below) 50.00 100.00
2 Water Park Pavilion
First three (3) hours 2,000.00 2,000.00
per succeeding hour or fraction thereof 500.00 500.00
3 Water Park Cottages (fixed rate) 500.00 500.00
4 Table with Umbrella and four (4) chairs (fixed rate) 200.00 200.00
5 Table with four (4) Chairs (fixed rate) 100.00 100.00
6 Swimming Lessons
Nursery/Tadpole (1 hr. — 10 sessions) 3,500.00 3,500.00
Beginners (1 hr. — 15 sessions) 3,000.00 3,000.00
Advanced (2 hrs. — 15 sessions) 2,500.00 2,500.00
Competitive (2 hrs. — 15 sessions) 2,000.00 2,000.00
Student (share of City Government of Pasig) 1,000.00 1,000.00
7 Rapids
Adult 50.00 50.00
Children (4 ft. below) 50.00 50.00
8 Videoke Machine (near pool area) per month 1,500.00 1,500.00
9 Videoke Machine (far pool area) per month 1,000.00 1,000.00
10 Mini-Train Ride per ride 20.00 30.00
11 Mini-Zoo entrance fee 20.00 30.00
12 Butterfly House entrance fee 20.00 30.00
13 Flower Field 10.00 10.00
14 Amaze Garden 10.00 10.00
15 Pictorial Session per person 100.00 200.00
16 Park Cottages fixed rate 200.00 200.00
17 Basketball/Tennis Court Rental
Daytime for the first (1st) hour FREE 50.00
Nighttime per hour 100.00 100.00
18 Picnic Ground/Camp Site Rental
19 Boating Lagoon Pavilion Rental
Daytime for the first three (3) hours 3,000.00 3,000.00
Nighttime for the first three (3) hours 4,000.00 4,000.00
per succeeding hour or fraction thereof (5PM- 500.00 500.00
10PM)
With Cottages/View Decks — additional 500.00 500.00
20 Boating Lagoon Pavilion Rental with Boating
Weekdays
per succeeding our or fraction thereof (5PM- 500.00 500.00
10PM)
Weekends
10PM)
21 Boat Rental for fifteen (15) minutes 50.00 50.00
22 View Deck — Lagoon Rental
Daytime for the first three (3) hours 200.00 200.00
Nighttime for the first three (3) hours 300.00 300.00
10PM)
23 Amphitheatre Rental
24 Park Pavilion Rental
25 Senior Citizen's Park Rental with Cottages
26 Kids and Tots Activity Area Rental
27 Zoo Gazebo Rental
28 Shooting (TV/Movie/Commercials/Ads)
Under two (2) hours 15,000.00 15,000.00
Over two (2) hours — half day 30,000.00 30,000.00
Whole day 50,000.00 50,000.00
29 Educational Tour Package per person 20.00 40.00
With entrance to Mini-Train, Mini-Zoo and Butterfly 1,500.00 1,500.00
House per bus (inclusive of tour guide fee)
With entrance to Mini-Train, Mini-Zoo and Butterfly 50.00 100.00
House and Swimming Pool
30 Package A — With Swimming (per person) 200.00 280.00
Inclusive
Swimmingof the ff.: 100.00 150.00
Boating Lagoon 50.00 50.00
Flower Field 10.00 10.00
Mini-Zoo 20.00 30.00
Butterfly House 20.00 30.00
Mini-Train 20.00 30.00
Amaze Garden 10.00 10.00
Total (if paid separately): 230.00 310.00
31 Package B — Without Swimming (per person) 120.00 140.00
Inclusive of the ff.:
Boating Lagoon 50.00 50.00
Flower Field 10.00 10.00
Mini-Zoo 20.00 30.00
Butterfly House 20.00 30.00
Mini-Train 20.00 30.00
Amaze Garden 10.00 10.00
Total (if paid separately): 130.00 160.00
32 Flyering/Brochures for Promotions
Whole day — sampling 500.00 500.00
Park area with electricity 1,000.00 1,000.00
33 Zip Line (Two-Way) 150.00 200.00
34 Wall Climbing/Rappelling per hour 100.00 150.00
35 BMX/Skateboard/Obstacle Course
First one (1) hour FREE 50.00
36 RAVE Fitness Gym
New — Membership Fee 300.00 300.00
Annual Renewal Fee 100.00 100.00
Weights/Equipment 30.00 30.00
Cardio/Group Exercise 40.00 40.00
37 Cafeteria 4,000.00 4,000.00
First three (3) hours 500.00 500.00
Per succeeding hour or fraction thereof
38 Gym/Cardio Area
Per succeeding hour or fraction thereof 1,000.00 1,000.00
39 Round Pool
8AM to 5PM 10,000.00 10,000.00
40 Exclusive Use of Picnic Groove
8AM to 5PM 2,200.00 2,200.00
41 Exclusive Use of RAVE Park (8AM to 5PM) Number of Persons Rate
Use of Water Park Only 4,000 persons above 500,000.00
3,000 persons above 400,000.00
Use of Whole RAVE Park and Water Park 10,000 persons 1,500,000.00
above
5,000 persons above 1,000,000.00
42 Refundable Security Deposit — There shall be Five Hundred Pesos (PhP500.00) refundable
security deposit in case of damage/s to property, wherein the remaining amount covering the
damage shall be paid in full thereafter.
43 Parking Area Rates for RAVE
Motorcycles/Tricycles P20.00 for the 1st 3 P80.00
hrs.
Additional P10.00 for
every succeeding
hour or fraction
thereof of an hour.
Light Vehicles (Cars and Jeeps) P50.00 for the 1st 3 P300.00
hrs.
every succeeding
hour or fraction
thereof of an hour.
Medium Vehicles (Van and Delivery Trucks) P70.00 for the 1st 3 P400.00
hrs.
every succeeding
hour or fraction
thereof of an hour.
B) Recreational Facilities
1. Pasig Sports Center
LGUs/ Pasig
Commercial/ Private Public
Event/Activity Government City
Private Schools Schools
Institutions Offices
1.1 Local Concert
For the first eight (8) hours 80,000.00 72,000.00 - 68,000.00 40,000.00
per succeeding hour or fraction
thereof 10,500.00 9,500.00 - 9,000.00 5,500.00
1.2 Sports Fest/Tournament
For the first six (6) hours 39,000.00 36,000.00 - 33,000.00 21,000.00
thereof 7,000.00 6,500.00 - 6,000.00 4,000.00
1.3 Practice/Training with A/C
Per hour or fraction thereof 7,000.00 6,500.00 3,500.00 6,000.00 4,000.00
1.4 Practice/Training without A/C
Per hour or fraction thereof 1,500.00 1,200.00 500.00 1,000.00 500.00
1.5 Other Activities with A/C
thereof 7,500.00 7,000.00 - 6,500.00 4,500.00
1.6 Other Activities without A/C
Per hour or fraction thereof 2,000.00 1,200.00 - 1,000.00 500.00
1.7 Refundable Security Deposit — There shall be Four Thousand Pesos (PhP4,000.00) refundable
security deposit in case of damage/s to property, wherein the remaining amount of damage shall
be paid in full thereafter.
1.8 On all fees imposed above for Pasig City Sports Center, the City Mayor may grant discount or
free use of the facility in the interest of public if so requires.
1.9 An applicant who intends to use or lease the Pasig City Sports Center shall secure and
accomplish an application form from the Office of the Sports Center Administrator who in turn,
after approval, shall issue an Order of Payment. The applicant shall pay the rental fee to the City
Treasurer at least five (5) days prior to actual use of the facility.
The Pasig City Sports Center Administrator and Internal Audit Service (IAS) Unit shall be
responsible for the preparation and issuance of the guidelines and regulations for the protection
and maintenance of the facilities of the Pasig City Sports Center.

2. Tanghalang Pasigueño
Type/Capacity Rate in Philippine Pesos

Pasigueños* Non-Pasigueños*
2.1 Asemblea Magna (Main Theatre)
Income generating event (event proper) i.e., concerts, film showing, the like
For the first three (3) hours 30,000.00 40,000.00
Per succeeding hour or fraction 3,000.00 5,000.00
thereof
Graduations, seminars, conferences (event proper) for five hundred (500) pax and up
thereof
Graduations, seminars, conferences (event proper) for less than five hundred (500) pax
thereof
2.2 Pista ng Bayan (Banquet Hall)
Receptions, meetings, conferences — maximum of seventy (70) pax
Per succeeding hour or fraction 500.00 1,000.00
thereof
2.3 Nagsabado (Mini-Theatre 1/Function Room 1)
Meetings and conferences — maximum of sixty (60) pax
thereof
2.4 Dalampasigan (Mini-Theatre 2/Function Room 2)
Meetings and conferences — maximum of sixty (60) pax
thereof
2.5 Halamanan ni Mutya (Garden)
Garden Setting — maximum of two hundred fifty (250) pax
Per succeeding hour or fraction 500.00 800.00
thereof
2.6 Main Lobby (event proper)
Receptions — maximum of two hundred fifty (250) pax
thereof
2.7 Fountain Area (inclusive of ingress and egress)
Movie/Video Shoot
thereof
* Rates for Pasig City residents, employees of the City Government of Pasig and National Offices
including NGOs located at Pasig City must show their Voter's ID or employment ID or SEC
Registration
** Rates shall apply to non-Pasig residents, institutions and organizations
2.8 Penalty for Change of Function. —
Any change in the function of the activity prior or during the event which differs from the type of
function first agreed upon will incur an additional charge of Two Thousand Pesos (PhP2,000.00),
on top of the actual rental rate, from which the amount already paid shall be deducted.
2.9 Refundable Security Deposit — There shall be Two Thousand Pesos (PhP2,000.00) refundable
security deposit in case of damage/s to property, wherein the remaining amount covering the
damage shall be paid in full thereafter.
2.10 Item rental for event at Tanghalang Pasigueño
(subject to availability) per event unit
Grand Piano 5,000.00 per day
LCD Projector and Screen 5,000.00 per day
Long Tables 100.00 per piece
Microphones and Speakers 5,000.00 per day
Misting Fan 500.00 per piece
Monobloc Chairs 10.00 per piece
Tiffany Chairs 20.00 per piece
Upright Piano 2,000.00 per day
2.11 Photo/Video Shoots at Tanghalang Pasigueño
Pre-nuptial, model and other small scale photo/video shoots shall be charged Five Hundred Pesos
(PhP500.00) per hour of use. Otherwise, regular rental rates shall apply.
2.12 Parking Area Rates for Tanghalang Pasigueño
thereof of an hour.
Light Vehicles (Cars and Jeeps) P50.00 for the 1st 3 hrs. P300.00
thereof of an hour.
Medium Vehicles (Van and Delivery P70.00 for the 1st 3 hrs. P400.00
Trucks) Additional P20.00 for every
thereof of an hour.
2.13 Vehicle Rentals at Tanghalang
Pasigueño
Rate in Philippine Pesos

Pasigueños Non-Pasigueños
Day Rates Night Rates* Day Rates Night Rates*
Destination Vehicle (8 hrs. max) (16 hrs. max) (8 hrs. max) (16 hrs. max)
8AM-5PM 5PM-8AM 8AM-5PM 5PM-8AM
2.13.a Metro Manila
Bus 6,000.00 9,000.00 7,000.00 10,000.00
Per hour in excess of
maximum hours rental or
fraction thereof 500.00 500.00 650.00 500.00
Coaster 3,000.00 4,000.00 4,000.00 5,000.00
fraction thereof 300.00 400.00
2.13.b Laguna, Bulacan,
Cavite, Rizal
Bus 8,000.00 12,000.00 9,000.00 13,000.00
2.13.c Batangas,
Pampanga, Nueva
Ecija, Zambales,
Tarlac, Quezon
Bus 10,000.00 15,000.00 11,000.00 16,000.00
fraction thereof 90.00 1,000.00
Coaster 5,000.00 8,000.00 6,000.00 9,000.00
2.13.d Pangasinan and
further places to
Northeast, and
Northwest Bicol and
further southern
places
Bus 13,000.00 20,000.00 14,000.00 21,000.00
fraction thereof 1,200.00 1,300.00
Coaster 6,500.00 10,000.00 7,500.00 11,000.00
* Night rates are applicable for vehicle rental of more than one (1) day.
2.14 Discounts at Tanghalang Pasigueño — The following rules shall apply:

• A maximum of ten percent (10%) discount on rental rates may be given by Tanghalang
Pasigueño on a case to case basis.
• Other requested discount on rental rates are subject to the approval of the City Mayor.
• City-originated approved activities that require the use of Tanghalang Pasigueño are
not subject to rental rates.
3. City Library and Discovery Centrum
3.1 AVR Function Room

Regular Days With A/C Without A/C
8AM to 5PM 4,000.00 2,000.00
8AM to 12NN 2,000.00 1,000.00
1PM to 5PM 2,000.00 1,000.00
Extension per hour 500.00 300.00
Weekdays and Holidays
8AM to 5PM 5,000.00 3,000.00
8AM to 12NN 2,500.00 1,500.00
1PM to 5PM 2,500.00 1,500.00
Extension per hour 500.00 300.00
3.2 Refundable Security Deposit — The refundable security deposit for each rental shall be
twenty percent (20%) of rental rate in case of damage/s to property, wherein the remaining
amount covering the damage shall be paid in full thereafter.
Pasigueños Non-
3.3 Discovery Centrum
Pasigueños
Adult (18 years old and above) 30.00 100.00
Children (4 to 17 years old) 10.00 50.00
10.00 20.00
3.4 Computer Rental per hour
fixed rate for
3.5 Printing Services
all clients
Black and White Document 2.00
Colored Document (half-page) 4.00
Colored Picture (half-page) 6.00
Colored Document (whole page) 10.00
Colored Picture (whole page) 12.00
4. Pasig City Youth Development Center
No. Facility Floor Area Capacity Rates

4.1 Sampaguita Hall 225 sq.m. Max: 200 pax P12,000.00 for six-hour use or
(Banquet fraction thereof. P1,000.00
type) every succeeding hour or
fraction thereof
Accessories:
- Three (3) units aircon
- Sound system
- Venetian blinds on
windows
Max: 300 pax
- Ceiling Fans (if use is
(Theater type)
necessary, i.e., When air
con units break/s down
- Male/Female toilets with
Hand Dryer
4.2 Narra Hall 288 sq. m. Max: 300 pax P15,500.00 flat rate for (6) six-
(Banquet hour use/occupancy.
type) P1,500.00 every succeeding
hour or fraction thereof
Accessories:
- Six (6) aircon units
- Sound system
- LCD Projector & white
screen
- Male/Female toilets with
Hand Dryer
4.3 Dormitories Floor Area Capacity Rates
Male
- Yakal 55 sq. m. 30 pax P200.00/per pax per day
- Molave 72 sq. m. 42 pax Per day is defined as:
Ingress: 2:00PM
Egress: 12:00NN next day
Female
- Champaca 110 sq. m. 40 pax P200.00/per pax per day
- Jasmine 50 sq. m. 24 pax Per day is defined as:
Ingress: 2:00PM
Egress: 12:00NN next day
Male/Female dorms Minimum of P200 per pax.
10 pax per
day
Note: Male and Female dorms are fully air-conditioned. The bathrooms are equipped with hot
and cold water.
4.4 Kitchen P1,500.00 for every 6 hours or fraction thereof.
(2nd floor) P250.00 every succeeding hour or fraction thereof
Note: Use of refrigerator and one (1) electric fan. No Cooking.
No washing of utensils, pots, pans, etc.
4.5 Lecture Room P4,000.00 for 3 hours or fraction thereof
(60 pax) P700.00
Note:every succeeding
Amenities: hour or a and
LCD Projector fraction
Whitethereof
Screen, Sound
System and Sound Proof wall
4.6 Lobby — Ground P1,500 for 6 hours, flat rate
Floor (south side) P500 every succeeding hour or a fraction there of
*Air-conditioned
4.7 Tables and chairs
a) 6 seater table P35.00/unit/day
b) 8 seater table P45.00/unit/day
c) Conference P100.00/unit/day
table, 10 seater
d) Chair, P5.00/unit/day
Monobloc
e) Chair, tiffany, P20/unit/day
gold
4.8 Surcharges:
There shall be a twenty percent (20%) refundable security deposit upon contract signing
to cover payment for eventual failure to completely egress on time as stipulated in the
contract, and also considered as deposit in case of damage/s to property, whereas the
remaining amount covering the damage shall be paid in full.
4.9 Penalties in case of:
A. Cancellation of A. In any case, the use of the Center is postponed/cancelled
Event without any fault from the City of Pasig-YDC, all cost of
payment made shall be forfeited in favor of the City Government
and same is considered as penalty.
B. Change of B. 1,000 for every instance
Scheduled Date
C. Change of C. 1,000 surcharge if transferring in a lower rate facility
Venue/Facility
* No charge, if transferring from a lower rate facility to a

higher rate facility
4.10 Parking Area for Pasig City Youth Development Center — As a value for event
Per event P2,500.00 first 3 hours; P500.00/succeeding hour
4.11 Dance Studio & Art Room for Pasig City Youth Development Center
With A/C P2,000.00 first 3 hours; P300.00/succeeding hour
* (no food or
drinks allowed)
4.12 AVR Room for Pasig City Youth Development Center (Air-conditioned w/ LCD)
With A/C and LCD P2,500.00 first 3 hours; P300.00 succeeding hour
(no food or drinks
allowed)
4.13 Parking Area Rates for Pasig City Youth Development Center
thereof of an hour.
Light Vehicles (Cars P50.00 for the 1st 3 hrs. P300.00
and Jeeps) Additional P20.00 for every
thereof of an hour.
Medium Vehicles (Van P70.00 for the 1st 3 hrs. P400.00
and Delivery Trucks) Additional P20.00 for every
thereof of an hour.
4.14 Discount for Pasig City Youth Development Center. —
A maximum of twenty percent (20%) discount may be given by Pasig City Youth
Development Center on a case to case basis, if requested.
C. Use of Office Space in City Hall and Other City-Owned Buildings:
(In Philippine Pesos)
1. Monthly Fee per sq.m. — 300.00
2. Privilege to Occupy (PTO) — 5,000.00
3. Use of Electricity per hour
Without lights — 1,000.00
With lights — 1,250.00
Without A/C — 2,500.00
With A/C (1HP) — 3,000.00
4. Water — 200.00
5. Telephone — 1,000.00
D. Canteen
• City Hall — P7,920.00/month
• PCCH & PCGH (collected and monitored by PCCH & PCGH) —
P13,500.00/month
E. Kiosk
• Canteen — P3,300.00/month
• Central Park — P3,300.00/month
• PCCH (collected and monitored by PCCH) — P3,300.00/month
• RAVE (collected and monitored by RAVE) — P3,000.00/month
F. Food Cart
• Tricycle/Pedicab Operation and Regulatory O ce (TORO) —
P650.00/month
G. Plaza Rizal Mini Store
(Including electricity and water) — P6,600.00/month
H. Pasig Tower (Revolving Tower)
1 Fourth (4th) Floor Rental Rate in

PhP
Art Gallery
First three (3) hours 5,000.00
Per succeeding hour or fraction thereof 1,000.00
Garden
2 Ninth (9th) Floor
A
Per succeeding hour or fraction thereof 500.00
B
3 Per succeeding
Tenth hour or fraction thereof
(10th) Floor 500.00
Coffee Shop
4. Eleventh (11th) Floor
Restaurant (includes performance stage and kitchen with
bar)
Penthouse/Viewing Deck (includes kitchen with bar)
Per succeeding hour or fraction thereof 500.00
5 Refundable Security Deposit — The refundable security deposit for each
rental shall be Two Thousand Pesos (P2,000.00) in case of damage/s to
property, wherein the remaining amount covering the damage shall be paid in
full thereafter.
I. Multi-Purpose Buildings and City-Owned Parks
Non-
Pasigueños Pasigueños/
Commercial
Sports Venue
Day Time (6AM-5PM) 2,000.00 per hr.
No lights, No electricity (2 hours) FREE N/A
In Excess of 2 Hrs. 100.00 per hr. N/A
Night Time (5PM-12MN) 300.00 per hr. 2,000.00 per hr.
Socials
Birthday and Baptismal (4 Hours) 3,000.00 6,000.00
Succeeding hour (in excess of 4 hours) 500.00 per hr. 1,000.00 per hr.
Debut and Wedding (4 Hours) 3,500.00 6,000.00
Others (concerts, etc.) (4 Hours) 3,500.00 8,000.00
* Refundable Security Deposit — The refundable security deposit for each
rental shall be fifty percent (50%) of rental rate in case of damage/s to
property, wherein the remaining amount covering the damage shall be paid
in full thereafter.
J. Photocopying Rental Space

Outside City Hall (Excluding electricity) — P2,500.00/month
Ground Floor City Hall (including electricity) — P5,500.00/month
K. Pamantasan ng Lungsod ng Pasig (PLP) Rental Facilities
• PLP-Hotel and Restaurant Management (HRM) Rooms — All rates
inclusive of Breakfast and one (1) free parking slot per room (in
Philippine Pesos):
o Presidential Room — 2,500.00/day
o Suite Room — 2,000.00/day
o De Luxe Room — 1,500.00/day
o Standard Room — 1,000.00/day
PLP Facility Pasigueños Non-

Pasigueños
PLP-HRM-Multi-purpose Hall
Every succeeding hour or fraction thereof 1,000.00 2,000.00
PLP-HRM-Banquet Hall
PLP-Auditorium
PLP-Basketball Court
Item rental for event at PLP

• PLP-Parking Area Rates

thereof of an hour.
thereof of an hour.
Medium Vehicles (Van and P70.00 for the 1st 3 hrs. P400.00
for every Delivery Trucks) Additional P20.00 succeeding
hour or fraction thereof of an
hour.
L. SCEI Facilities
• SCEI-Multi-Purpose Hall
First three (3) hours — 5,000.00
For every succeeding hour or fraction thereof — 1,000.00
• SCEI — Parking Area Rates
thereof of an hour.
thereof of an hour.
thereof of an hour.
M. Pasig City Children's Hospital (PCCH) and Pasig City General

Hospital (PCGH) Facilities
Rental Facility Pasigueños Non-

Pasigueños
Auditorium
First two (2) hours 5,000.00 10,000.00
Multi-Purpose Hall
First two (2) hours 5,000.00 10,000.00

• PCGH, PCCH — Parking Area Rates

thereof of an hour.
thereof of an hour.
thereof of an hour.

N. Gender and Development (GAD) Facilities
• Hospice Lobby
First three (3) hours - 4,000.00
For every succeeding hour or fraction - 500.00
thereof
• GAD Career Centre
For every succeeding hour or fraction - 500.00
thereof
• GAD Banquet Hall with amenities
For every succeeding hour or fraction - 1,000.00
thereof
O. Museum
Pasigueños Non-
Pasigueños
Museum Entry Fee 50.00 100.00
Student with ID 20.00 20.00
Rental Fee for Museum Cafeteria 10,000.00/month (excluding
utilities)
Museum Second (2nd) Floor Rooms
- Four rooms available
Museum Multi-Purpose
P. Pasig City Hall Gym

• Annual Membership Fee per person — 300.00
• Pasig City Government Employees with Identification Card
o Per Gym Session — Free
o Cardio/Group Exercise — Free
• Gym rates for Non-Pasig City Government Employees
Per Gym Session — 50.00
Cardio/Group Exercise — 40.00
Q. Pasig City Hall Seventh (7th) Floor Conference Rooms
• Conference Room 1
Every succeeding hour or fraction thereof - 1,000.00
• Conference Room 2

R. Pasig City Hall Eight (8th) Floor Exhibit Rental

S. Event Center
Facility Pasigueños Non-

Pasigueños
Event Center
First two (2) hours 10,000.00 20,000.00
Event Center Indoor Garden
First two (2) hours 20,000.00 30,000.00

T. Parking Area Rates for Pasig City Science High School — The following
rates shall be imposed and monitored by Pasig City Science High School:

thereof of an hour.
thereof of an hour.
thereof of an hour.
SECTION 294. Time of Payment. — The fees imposed herein shall be paid to the
City Treasurer or his duly authorized representative, before the use or occupancy of the
property.
ARTICLE II
Service Charge for Solid Waste Collection
SECTION 295. Imposition of Fee. — There shall be collected from solid waste
generated to every owner or operator of a business establishment an annual solid waste
fee in accordance with the following schedule (in Philippine Pesos):
Type of Business
a) Manufacturers, millers, assemblers, processors 5.00 per sq.m. per month
and similar businesses
b) Hotels, apartments, motels and lodging houses 5.00 per sq.m. per month
c) Restaurants, day and night clubs, cafes and 5.00 per sq.m. per month
eateries
d) Condominiums 120.00 per unit, per year
e) Hospitals, clinics, laboratories and similar 4.50 per sq.m. per month
businesses
f) Movie houses, amusement, entertainment and 5.00 per sq.m. per month
recreational places
g) Retailers, exporters, wholesalers and distributors 1.50 per sq.m. per month
h) Banking and other financial institutions 1.50 per sq.m. per month
i) Gasoline stations and open pay-parking 5.00 per sq.m. per month
j) Warehouses 5.00 per sq.m. per month
k) All private schools and educational institutions 1.50 per sq.m. per year
l) Public market stalls
Fruits and vegetables 7.00 per sq.m. per month
Dry Goods 3.00 per sq.m. per month
Coconut Vendors 15.00 per sq.m. per
month
m) Peddlers and other ambulant vendors 120.00 per unit, per year
n) Other businesses not mentioned above 6.00 per sq.m. per month
NOTE: Area in square meter includes land not covered by any structure except for
item letter (l).
SECTION 296. Time of Payment. — The fees prescribed in this Article shall be
paid annually to the City Treasurer on or before the twentieth (20th) day of January or of
each subsequent quarter, as the case may be, simultaneously with the renewal of the
business license of said business establishment.
SECTION 297. Surcharges and Penalties on Unpaid Taxes, Fees or Charges . —
There is hereby imposed a surcharge of twenty- ve percent (25%) of the amount taxes,
fees, or charge not paid on time and an interest at the rate of two percent (2%) per month
of unpaid taxes, fees or charges including surcharges prescribed herein, until such amount
is fully paid but in no case shall the total interest on the unpaid amount or portion thereof
exceed thirty-six (36) months.
(a) For purpose of this imposition, the area of solid waste collection shall only be
the areas occupied by business establishments located within the jurisdiction of the City
and Pasig City Public Markets;
(b) The owners or operators of the aforementioned business establishments
shall provide for their premises the required garbage receptacle/s which shall be placed in
front of their establishments before the schedule time of solid waste collection;
(c) The Sanitary Inspector of the City Health O ce with the assistance of CENRO
and SWMO shall inspect once every month business establishments of random sampling
to find out whether garbage is properly disposed within the premises.
ARTICLE III
Pasig City General Hospital Service Fee
SECTION 299. Imposition of Fees. — The following schedule fees is hereby
imposed for services of facilities rendered by the Pasig City General Hospital (PCGH):
1. PCGH — Hospital Fees
CHARITY NON-
ACCOMMODATION/ CHARITY
PASIGUEÑO SEMI-PRIVATE PRIVATE
OTHER FEES PASIGUEÑO
/PHIC
ER fee 30.00 60.00 - -
NICU 400.00 750.00 900.00 1,000.00
PICU 400.00 750.00 900.00 1,000.00
ICU 500.00 900.00 1,200.00 1,400.00
Ward 300.00 450.00
Private (2-4 beds) 900.00
Private (Suite) 1,500.00
Medical certificate 40.00 140.00 160.00 175.00
Birth certificate 40.00 140.00 175.00 200.00
Medico-legal certificate 150.00 500.00 600.00 700.00
Death certificate 100.00 300.00 350.00 400.00
Certified true copy of records 75.00 150.00 160.00 175.00
CHARITY NON-
CHARITY SEMI-
Operation Room FEES PASIGUEÑO PRIVATE
PASIGUEÑO PRIVATE
/PHIC
Minor operation 300.00 800.00 900.00 950.00
Major operation 1,400.00 1,800.00 2,000.00 2,200.00
Caesarian section 1,400.00 1,800.00 2,000.00 2,200.00
CHARITY NON-
CHARITY
HEMODIALYSIS PASIGUEÑO SEMI-PRIVATE PRIVATE
PASIGUEÑO
/PHIC
Initial 1,500.00 2,500.00 3,200.00 3,300.00
Succeeding 1,000.00 1,750.00 1,900.00 2,200.00
CHARITY
CHARITY NON-
FEES FOR OUT-PATIENT SEMI-PRIVATE PRIVATE
PASIGUEÑO PASIGUEÑO
/PHIC
Ambubagging 50.00 80.00 85.00 90.00
Circumcision 200.00 300.00 400.00 500.00
Excision of masses (big and
300.00 330.00 450.00 500.00
small)
General surgical dressing —
20.00 20.00 60.00 70.00
Large
12.00 15.00 50.00 60.00
Medium
10.00 15.00 40.00 50.00
Small
Hypodermic, intramuscular
injection, excluding medicine 20.00 50.00 55.00 60.00
Intravenous injection
50.00 120.00 150.00 175.00
excluding medicine
Refraction, fundus
150.00 275.00 325.00 350.00
examination or perimetry
Suturing of wounds (small
200.00 420.00 450.00 500.00
laceration)
CHARITY
CHARITY NON-
General Procedures: SEMI-PRIVATE PRIVATE
/PHIC
Bililight 60.00 120.00 140.00 150.00
Cervical Biopsy 250.00 320.00 520.00 550.00
Consultation 30.00 60.00 - -
Cord dressing 100.00 130.00 140.00 160.00
Cul de Centesis 200.00 400.00 520.00 550.00
Cut down 200.00 450.00 475.00 500.00
Cut down with CVP 250.00 520.00 600.00 620.00
Debridement 300.00 1,000.00 1,200.00 1,300.00
Defibrilation 55.00 100.00 120.00 150.00
Droplight 50.00 120.00 140.00 160.00
Enema 150.00 175.00 250.00 300.00
Femoral tap 100.00 130.00 140.00 150.00
Folicath Insertion 20.00 30.00 40.00 50.00
Hi-rectal tubing insertion 100.00 220.00 240.00 250.00
Internal examinations 30.00 60.00 75.00 100.00
Intubation 200.00 450.00 500.00 550.00
Nebulization 50.00 65.00 100.00 130.00
NSD & DC 600.00 1,200.00 1,400.00 1,600.00
Pack of operative sponge 20.00 45.00 65.00 70.00
Peri-heat/day 100.00 125.00 160.00 180.00
Perinal flushing 150.00 190.00 250.00 300.00
Phototherapy 100.00 170.00 200.00 300.00
Pulse oxygen saturation 50.00 70.00 80.00 90.00
Steam inhalation/day 50.00 75.00 85.00 100.00
Suctioning Fee 30.00 60.00 70.00 80.00
Syringe pump 55.00 70.00 100.00 150.00
Use of cardiac monitor 55.00 75.00 100.00 150.00
Use of incubator/day 300.00 400.00 400.00 400.00
CHARITY
CHARITY NON-
Fees for special services: SEMI-PRIVATE PRIVATE
/PHIC
Blood transfusion and/or
100.00 150.00 175.00 250.00
venoclysis (close)
Blood transfusion and/or
100.00 315.00 470.00 630.00
venoclysis (open)
ECG 100.00 120.00 255.00 340.00
Stomach Lavage 300.00 375.00 450.00 600.00
Lumbar puncture 150.00 300.00 350.00 400.00
Application strap adhesive 30.00 40.00 50.00 60.00
CHARITY
USE OF EQUIPMENT CHARITY NON- SEMI-PRIVATE PRIVATE
/PHIC
ANTHROSCOPY 4,000.00 4,500.00 5,000.00 5,500.00
CAUTERY MACHINE 50.00 80.00 110.00 125.00
CAUTERY MACHINE WITH
150.00 190.00 220.00 240.00
VESSEL SEALER
ENDOSCOPY (EGD) 500.00 650.00 700.00 800.00
FETAL DOPPLER 50.00 80.00 100.00 125.00
FETAL MONITOR (per use/15
200.00 310.00 350.00 400.00
mins.)
GASTROSCOPE — BIOPSY
4,875.00 5,100.00 5,150.00 5,250.00
FORCEP
GASTROSCOPE — HOT
6,800.00 7,100.00 7,200.00 7,400.00
BIOPSY FORCEP
GASTROSCOPE —
3,770.00 3,915.00 4,000.00 4,200.00
INJECTION NEEDLE
GASTROSCOPE — RAT
TOOTH FOREIGN BODY 8,580.00 8,910.00 9,200.00 9,400.00
FORCEP
GASTROSCOPE — SNARE
6,110.00 6,345.00 6,500.00 6,700.00
AND BAG
GASTROSCOPE — SNARE
6,435.00 6,680.00 6,800.00 7,000.00
LOOP
GASTROVIDEOSCOPE
1,200.00 1,700.00 2,500.00 3,200.00
USAGE
LAPAROSCOPY MACHINE
4,500.00 5,000.00 5,500.00 6,000.00
USAGE
LAPAROTOMY MACHINE
4,000.00 4,500.00 5,000.00 5,500.00
USAGE
PROCTOSCOPY 500.00 800.00 1,000.00 1,200.00
USE OF ARTHROSCOPE 2,600.00 3,200.00 3,500.00 3,800.00
USE OF CAUTERY — PHACO 50.00 75.00 100.00 125.00
USE OF CHOLEDO-
2,300.00 2,500,00 2,700.00 2,900.00
FIBERSCOPE
USE OF INFANT WARMER 400.00 550.00 650.00 700.00
USE OF LITHOTRIPTER 4,400.00 4,600.00 5,000,00 5,200.00
USE OF NEUROSURGICAL
8,500.00 9,000.00 10,000.00 11,000.00
MICROSCOPE
USE OF PHACO MACHINE 800.00 900.00 1,000.00 1,100.00
USE OF POWER DRILL 4,000.00 4,600.00 5,000.00 5,500.00
USE OF PULSE
60.00 70.00 80.00 90.00
OXIMETER/DAY
USE OF SHUNT PASSER —
300.00 400.00 420.00 450.00
ADULT
USE OF SHUNT PASSER —
300.00 400.00 400.00 450.00
PEDIA
USE OF SPINE —
5,400.00 6,200.00 7,000.00 7,500,00
HEADHOLDER
USE OF VESSEL SEALING
5,570.00 5,785.00 6,000.00 6,150.00
INSTRUMENT
USE OF VIDEO
300.00 350.00 400.00 450.00
LARYNGOSCOPE
WOUND DRESSING 20.00 50.00 60.00 75.00
VENTILATOR
600.00 750.00 850.00 900.00
(RESPIRATOR)/DAY

USE OF FACILITY PRIVATE NATIONAL/
Use of AVR for 4 hours with sound system/tables & 5,000.00 GOVERNMENT
3,500.00
chairs
In excess of 4 hours, per hour 1,000.00 -
Stall rental per sq. meter/month 3,000.00 3,000.00
Stall rental per sq. meter/month in excess of 1 meter 500.00 500.00
Use of open space for Booth per day 500.00 500.00
DENTAL SERVICES PASIGUEÑO NON-

PASIGUEÑO
Amalgam Filling —1st surface 130.00 220.00
Amalgam Filling — 2nd surface 150.00 250.00
Amalgam Filling — 3rd surface 200.00 300.00
Crowns — SOC 300.00 600.00
Crowns — SSC 300.00 600.00
Apexification 400.00 700.00
Direct Pulp Capping 100.00 200.00
Extraction — Permanent 80.00 200.00
Extraction — Temporary 80.00 120.00
Impaction — Complicated 500.00 1,450.00
Impaction — Simple 250.00 550.00
Indirect Pulp Capping 100.00 250.00
Oral examination 30.00 60.00
Oral prophylaxis 150.00 300.00
Oral prophylaxis w/fluoride 170.00 350.00
Pulpectomy 300.00 650.00
Pulpotomy 250.00 550.00
Root Canal — First 400.00 650.00
Root Canal — Fourth 850.00 1,450.00
Root Canal — Second 600.00 750.00
Root Canal — Third 750.00 1,250.00
Temporary filling 100.00 150.00
Periapical X-ray 120.00 200.00
Bitewing 200.00 275.00
Occlusal 100.00 275.00
Cementation 120.00 200.00
Composite Light Cure Cl 1, 2, 3, 4, 5 300.00 500.00
> With Glass Ionomer base 200.00 275.00
> Class 1 200.00 320.00
> Class 3 & 5 160.00 300.00
2. PCGH — Radiology Fees
CHARITY
CHARITY NON-
DESCRIPTION SEMI-PRIVATE PRIVATE
/PHIC
2-D ECHO (ADULT) 1,700.00 2,200.00 2,500.00 3,000.00
2-D ECHO (PEDIA) 1,200.00 1,900.00 2,200.00 2,500.00
ABDOMEN: FLAT PLATE OF
120.00 380.00 475.00 570.00
ABDOMEN (PEDIA)
ABDOMEN: PELVIMETRY AP-
300.00 1,050.00 1,100.00 1,200.00
LAT
ABDOMEN: PLAIN KUB
120.00 400.00 420.00 450.00
(ADULT)
ABDOMEN: SCOUT FILM 175.00 550.00 575.00 600.00
UPR/SUPINE (ADULT)
ABDOMEN: SCOUT FILM
210.00 820.00 850.00 875.00
UPR/SUPINE (PEDIA)
ABDOMEN: FLAT PLATE
120.00 420.00 450.00 475.00
ABDOMEN (ADULT)
ABDOMEN: PLAIN KUB
145.00 390.00 860.00 950.00
(PEDIA)
CHEMOTHERAPY 4,500.00 5,600.00 6,200.00 6,700.00
CHEST AP LAT/PA/LAT
100.00 350.00 360.00 375.00
(ADULT)
CHEST AP LAT/PA/LAT
100.00 300.00 320.00 350.00
(PEDIA)
CHEST: AP/LAT (PEDIA 5
210.00 375.00 475.00 570.00
Y/O ABOVE)
CHEST: AP-LAT (PEDIA 5 Y/O
120.00 375.00 475.00 570.00
BELOW)
CHEST: CHEST APICO-
75.00 275.00 300.00 325.00
LORDOTIC VIEW
CHEST: CHEST PA/AP
100.00 325.00 350.00 375.00
(ADULT)
CHEST: CHEST PA-LAT/AP-
210.00 290.00 575.00 600.00
LAT
CHEST: LAT VIEW/LAT
100.00 240.00 425.00 450.00
DECUBITUS
FACIAL BONE: MANDIBLE 180.00 600.00 715.00 855.00
FACIAL BONE: MASTOID
160.00 620.00 680.00 700.00
PROCESS-ADULT
160.00 620.00 715.00 855.00
PROCESS-PEDIATRIC
FACIAL BONE: NASAL BONE 120.00 390.00 715.00 855.00
FACIAL BONE: ORBIT/OPTIC
185.00 620.00 650.00 675.00
FORAMAN
FACIAL BONE: PARANASAL
170.00 620.00 650.00 855.00
SINUSES
FACIAL BONE: TMJ 140.00 760.00 950.00 1,140.00
FACIAL BONE:
120.00 450.00 475.00 570.00
ZYGOMA/CHEEK BONE
HEAD: SKULL
180.00 380.00 475.00 570.00
TOWNES/WATERS (PEDIA)
HEAD: SKULL AP-LAT
145.00 600.00 625.00 650.00
(ADULT)
HEAD: SKULL AP-LAT
145.00 600.00 625.00 650.00
(PEDIA)
HEAD: SKULL
180.00 390.00 475.00 570.00
TOWNES/WATER'S (ADULT)
HEAD: SKULL
180.00 380.00 475.00 570.00
TOWNES/WATER'S (PEDIA)
KUB 120.00 360.00 450.00 550.00
LOWER EXTREMITIES:
115.00 380.00 475.00 570.00
ANKLE JOINT AP-LAT
LOWER EXTREMITIES: FOOT
115.00 380.00 475.00 570.00
AP-LAT/AP-OBLIQUE
LOWER EXTREMITIES: HIP-
115.00 320.00 350.00 375.00
JOINT AP
130.00 290.00 500.00 525.00
JOINT AP/LAT
LOWER EXTREMITIES: KNEE
115.00 380.00 475.00 570.00
JOINT AP-LAT
LOWER EXTREMITIES: 115.00 380.00 475.00 570.00
LEG/TIBIA-FIBULA AP-LAT
LOWER EXTREMITIES: OS
80.00 380.00 475.00 570.00
CALSIS/CALCANEOUS
LOWER EXTREMITIES:
180.00 340.00 575.00 600.00
PELVIS AP-OBLIQUE/AP-LAT
LOWER EXTREMITIES:
PELVIS/CLEAVES 120.00 380.00 400.00 425.00
PROJECTION
LOWER EXTREMITIES:
780.00 1,250.00 1,275.00 1,300.00
SKELETAL SURVEY
LOWER EXTREMITIES:
115.00 380.00 475.00 570.00
THIGH/FEMUR AP-LAT
MAMMOGRAPHY — 1 SIDE 700.00 825.00 850.00 900.00
MAMMOGRAPHY — 2 SIDES 1,400.00 1,650.00 1,700.00 1,800.00
MAMMOGRAPHY —
330.00 500.00 525.00 550.00
MAGNIFICATION ONLY
MAMMOGRAPHY WITH
1,800.00 2,000.00 2,050.00 2,100.00
BIOPSY
MAGNETIC REASONANCE
5,000.00 5,500.00 6,000.00 6,500.00
IMAGING (MRI)
READING FEE 50.00 60.00 200.00 250.00
SPECIAL PROC: SMALL
950.00 2,900.00 2,950.00 3,000.00
INTESTINAL SERIES (SIS)
SPECIAL PROC: BARIUM
550.00 1,900.00 1,950.00 2,200.00
ENEMA
SPECIAL PROC: CHOLE GI
600.00 2,000.00 2,050,00 2,100.00
SERIES
SPECIAL PROC: CYSTOGRAM 380.00 1,200.00 1,250.00 1,300.00
SPECIAL PROC: DISTAL
500.00 1,520.00 1,900.00 2,280.00
COLONOGRAM
SPECIAL PROC:
450.00 1,600.00 1,650.00 1,700.00
ESOPHAGOGRAM
SPECIAL PROC: INTRA-
400.00 2,100.00 2,150.00 2,200.00
OPERATIVE CHOLANGIO
SPECIAL PROC: KUB-IVP 520.00 1,600.00 1,900.00 2,280.00
SPECIAL PROC: ORAL CHOLE 320.00 1,000.00 1,425.00 1,710.00
SPECIAL PROC:
RETROGRADE 400.00 1,250.00 1,425.00 1,710.00
PYELOGRAPHY
SPECIAL PROC: T-TUBE
450.00 980.00 1,425.00 1,710.00
CHOLANGIOGRAPHY
SPECIAL PROC: UPPER GI
650.00 2,000.00 2,050.00 2,100.00
SERIES (UGIS)
OPERATIVE CHOLANGIO 400.00 2,000.00 2,100.00 2,200.00
(IOC)
SPINES: CERVICAL AP-LAT 120.00 380.00 475.00 570.00
SPINES: CERVICAL SERIES 200.00 760.00 950.00 1,140.00
SPINES: LUMBAR AP-LAT 140.00 500.00 525.00 550.00
SPINES: LUMBO-SACRAL AP-
210.00 490.00 700.00 725.00
LAT
SPINES: SCOLIOSIS SERIES 350.00 1,140.00 1,425.00 1,710.00
SPINES: THORACIC AP-LAT 190.00 680.00 700.00 725.00
SPINES: THORACIC CAGE AP 110.00 380.00 400.00 425.00
SPINES: THORACIC CAGE
AP-LAT/AP-OBLIQUE 200.00 680.00 715.00 855.00

SPINES: THORACO-LUMBAR 200.00 760.00 950.00 1,140.00
AP-LAT
ULTRASOUND: PELVIC
550.00 1,050.00 1,315.00 1,575.00
(TWIN)
ULTRASOUND PROC: FAST 500.00 1,000.00 1,100.00 1,200.00
ULTRASOUND PROC:
400.00 1,550.00 1,600.00 1,650.00
ABDOMINO-PELVIC
ULTRASOUND PROC:
BIOPHYSICAL PROFILE 525.00 980.00 1,225.00 1,470.00
SCORING
ULTRASOUND PROC:
350.00 1,120.00 1,400.00 1,680.00
BREAST
ULTRASOUND PROC:
300.00 1,120.00 1,400.00 1,680.00
GALLBLADDER
ULTRASOUND PROC: GUIDED
800.00 1,120.00 1,400.00 1,680.00
BIOPSY
ULTRASOUND PROC:
400.00 1,400.00 1,450.00 1,500.00
HBT/PANCREAS
ULTRASOUND PROC:
275.00 1,000.00 1,050.00 1,260.00
HEMITHORAX
ULTRASOUND PROC:
350.00 1,120.00 1,400.00 1,680.00
HEPATOBILIARY TREE
ULTRASOUND PROC:
300.00 1,000.00 1,050.00 1,260.00
KIDNEYS
ULTRASOUND PROC: KUB 325.00 980.00 1,225.00 1,470.00
ULTRASOUND PROC: LIVER 300.00 1,000.00 1,050.00 1,260.00
ULTRASOUND PROC: MASS
300.00 840.00 1,050.00 1,260.00
DETERMINATION
ULTRASOUND PROC:
300.00 1,000.00 1,050.00 1,260.00
PANCREAS
ULTRASOUND PROC: PELVIC 300.00 1,000.00 1,285.00 1,400.00
ULTRASOUND PROC:
300.00 920.00 1,050.00 1,260.00
PROSTATE GLAND
ULTRASOUND PROC:
350.00 1,000.00 1,050.00 1,260.00
SCROTAL SAC
ULTRASOUND PROC:
300.00 1,000.00 1,050.00 1,260.00
SPLEEN
ULTRASOUND PROC:
350.00 1,000.00 1,225.00 1,470.00
THYROID GLAND
ULTRASOUND PROC:
350.00 720.00 790.00 860.00
TRANSVAGINAL
ULTRASOUND PROC: UPPER
420.00 1,300.00 1,320.00 1,350.00
ABDOMEN
ULTRASOUND PROC:
275.00 1,000.00 1,050.00 1,260.00
URINARY BLADDER
ULTRASOUND PROC: WHOLE
520.00 1,120.00 1,400.00 1,680.00
ABDOMEN
ULTRASOUND: 3D/4D 1,200.00 1,750.00 1,800.00 1,850.00
ULTRASOUND: CONGENITAL
950.00 1,250.00 1,300.00 1,350.00
ANOMALY SCANNING
ULTRASOUND: CRANIAL
1,500.00 1,650.00 1,700.00 1,750.00
(PEDIA)
ULTRASOUND: DOPPLER
1,100.00 1,550.00 1,600.00 1,650.00
OB/GYN
ULTRASOUND: PELVIC (5-8
WEEKS) 275.00 1,000.00 1,050.00 1,260.00
ULTRASOUND: PELVIC
275.00 1,000.00 1,050.00 1,260.00
(PREGNANT 14 WEEKS & UP)
ULTRASOUND: PELVIC 275.00 1,000.00 1,050.00 1,260.00
(PREGNANT 8-14 WEEKS)
ULTRASOUND: SPINAL 1,500.00 1,650.00 1,700.00 1,750.00
UPPER EXTREMITIES:
115.00 380.00 475.00 570.00
ARM/HUMERUS AP-LAT
UPPER EXTREMITIES:
75.00 250.00 275.00 300.00
CLAVICLE AP
UPPER EXTREMITIES:
80.00 380.00 475.00 570.00
ELBOW JOINT AP-LAT
UPPER EXTREMITIES:
115.00 240.00 475.00 570.00
FOREARM AP-LAT
UPPER EXTREMITIES: HAND
80.00 380.00 475.00 570.00
AP-OBLIQUE/AP-LAT
UPPER EXTREMITIES:
110.00 380.00 475.00 570.00
SCAPULA AP-LAT
UPPER EXTREMITIES:
75.00 250.00 260.00 275.00
SHOULDER AP
UPPER EXTREMITIES:
100.00 380.00 475.00 570.00
SHOULDER AP-LAT
EXTREMITIES: SHOULDER
100.00 380.00 475.00 570.00
INT-EXT ROTATION
UPPER EXTREMITIES: WRIST
80.00 380.00 475.00 570.00
JOINT AP-LAT
3. PCGH — Laboratory Fees
CHARITY
CHARITY NON-
ITEM DESCRIPTION SEMI-PRIVATE PRIVATE
/PHIC
ABO TYPING 80.00 288.00 315.00 345.00
AFB STAIN 65.00 228.00 250.00 273.60
ALBUMIN 100.00 360.00 396.00 432.00
ALKALINE PHOSPHATASE 110.00 432.00 475.00 520.00
AMYLASE 110.00 435.00 480.00 525.00
APTT, ACTIVATED PARTIAL
175.00 630.00 693.00 756.00
THROMBOPLASTIN TIME
ASO 110.00 432.00 475.00 520.00
B-HCG 800.00 2,880.00 3,170.00 3,455.00
BILIRUBIN (TOTAL & DIRECT) 120.00 468.00 515.00 560.00
BLEEDING TIME 30.00 180.00 198.00 216.00
BLOOD CULTURE &
550.00 2,160.00 2,375.00 2,590.00
SENSITIVITY 1 SITE
BLOOD CULTURE &
800.00 2,880.00 3,170.00 3,455.00
SENSITIVITY 2 SITES
BLOOD EXTRACTION 12.00 37.00 56.00 74.00
BUA 105.00 396.00 435.00 475.00
BUN (UREA LIQUID) 85.00 324.00 355.00 390.00
CA 125 900.00 3,240.00 3,565.00 3,890.00
CALCIUM, TOTAL 90.00 435.00 475.00 520.00
CHLORIDE 90.00 435.00 475.00 520.00
CHOLESTEROL 120.00 435.00 475.00 520.00
CLOTTING TIME 40.00 180.00 198.00 216.00
COMPLETE BLOOD COUNT 90.00 360.00 396.00 432.00
COMPONENT DONOR NON-
REPLACEMENT FEE 700.00 800.00 900.00 1,000.00
(CRYOPRECIPITATE)
REPLACEMENT FEE (FRESH 700.00 800.00 900.00 1,000.00
FROZEN PLASMA)
REPLACEMENT FEE 1,100.00 1,100.00 1,500.00 1,500.00
(PACKED RED BLOOD CELLS)
REPLACEMENT FEE 700.00 800.00 900.00 1,000.00
(PLATELET CONCENTRATE)
REPLACEMENT FEE (WHOLE 1,500.00 1,800.00 1,800.00 1,800.00
BLOOD)
CPK-MB (EL-ECSYS) 190.00 720.00 795.00 865.00
CPK-TOTAL 125.00 450.00 495.00 540.00
CREATININE 120.00 360.00 396.00 432.00
CROSSMATCHING 150.00 540.00 594.00 648.00
CRP, C-REACTIVE PROTEIN 100.00 396.00 435.00 475.00
CSF CELL COUNT 90.00 360.00 396.00 432.00
CSF CULTURE/SENSITIVITY
550.00 2,160.00 2,375.00 2,592.00
TEST
CSF GLUCOSE 90.00 324.00 355.00 390.00
CSF LDH 90.00 432.00 475.00 520.00
CSF PROTEIN 126.00 450.00 495.00 540.00
DENGUE NS1 AG 800.00 1,403.00 2,105.00 2,807.00
DIFFERENTIAL COUNT 40.00 144.00 160.00 175.00
DIRECT COOMB'S TEST 150.00 540.00 595.00 650.00
ESR, ERYTHROCYTE
40.00 144.00 160.00 175.00
SEDIMENTATION RATE
EXUDATES/OTHERS
400.00 1,440.00 1,585.00 1,730.00
CULTURE & SENSITIVITY
FBS 90.00 324.00 355.00 390.00
FECALYSIS, STOOL EXAM 30.00 108.00 120.00 130.00
FNAB 200.00 720.00 795.00 865.00
FROZEN SECTION 650.00 2,340.00 2,575.00 2,810.00
FT3/T3 525.00 1,890.00 2,079.00 2,268.00
FT4/T4 525.00 1,890.00 2,079.00 2,268.00
GRAM STAIN 120.00 228.00 250.00 275.00
HBAIC 500.00 660.00 725.00 795.00
HBSAG 262.00 540.00 594.00 648.00
HDL-C 180.00 720.00 792.00 864.00
HEMATOCRIT 30.00 108.00 120.00 130.00
HEMOGLOBIN 30.00 108.00 120.00 130.00
HEPATITIS B SCREENING 926.00 1,251.00 1,390.00 1,854.00
HEPATITIS C (ELISA) 775.00 1,080.00 1,190.00 1,295.00
HISTOPATHOLOGY — EXTRA
650.00 2,340.00 2,575.00 2,810.00
LARGE
HISTOPATHOLOGY — LARGE
550.00 1,980.00 2,180.00 2,375.00
(ABOVE 10 CM.)
HISTOPATHOLOGY —
320.00 1,152.00 1,270.00 1,380.00
MEDIUM (5-10 CM.)
HISTOPATHOLOGY — SMALL
200.00 720.00 795.00 865.00
(1-5 CM.)
HIV AG-AB 328.00 600.00 660.00 720.00
INDIRECT COOMB'S TEST
150.00 540.00 594.00 648.00
(IAT)
INORGANIC PHOSPHORUS 90.00 432.00 475.00 520.00
KOH 60.00 216.00 240.00 260.00
LDH, LACTATE 90.00 432.00 475.00 520.00
DEHYDROGENASE
LIPASE
MAGNESIUM 100.00
100.00 435.00
432.00 480.00
475.00 520.00
520.00
MALARIAL SMEAR 40.00 144.00 160.00 175.00
OCCULT BLOOD 40.00 144.00 160.00 175.00
PAP SMEAR 100.00 300.00 240.00 260.00
PERIPHERAL SMEAR 30.00 210.00 315.00 420.00
PLATELET COUNT 30.00 144.00 160.00 175.00
POTASSIUM 100.00 432.00 475.00 520.00
PREGNANCY TEST 130.00 468.00 515.00 560.00
PSA 1,250.00 4,000.00 4,400.00 4,800.00
PT, PROTIME 175.00 630.00 693.00 756.00
RBC/WBC COUNT 45.00 162.00 180.00 195.00
RETICULOCYTE COUNT 35.00 126.00 140.00 150.00
RF/RA 90.00 324.00 355.00 390.00
SGOT/AST 110.00 395.00 435.00 475.00
SGPT/ALT 90.00 435.00 475.00 520.00
SODIUM 100.00 435.00 475.00 520.00
SODIUM-DTE 100.00 435.00 475.00 520.00
STOOL CULTURE &
400.00 1,440.00 1,585.00 1,730.00
SENSITIVITY
T3 525.00 1,890.00 2,080.00 2,270.00
T4 525.00 1,890.00 2,080.00 2,270.00
TOTAL PROTEIN 90.00 360.00 396.00 432.00
TREPONEMAL
HEMAGGLUTINATION 350.00 540.00 595.00 650.00
TEST/SYPHILIS (ELISA)
TRIGLYCERIDES 130.00 468.00 515.00 560.00
TROPONIN 1 1,250.00 4,000.00 4,400.00 4,800.00
TSH 525.00 1,890.00 2,079.00 2,268.00
URINALYSIS (MANUAL) 40.00 144.00 160.00 175.00
URINE CULTURE &
400.00 1,440.00 1,585.00 1,730.00
SENSITIVITY
URINE KETONE 40.00 145.00 160.00 175.00
URINE PROTEIN 40.00 144.00 160.00 175.00
WBC & DIFFERENTIAL
25.00 78.00 118.00 157.00
COUNT
WBC COUNT 45.00 165.00 180.00 195.00
SECTION 300. Time and Management Payment. — The fees herein shall be paid
upon application or after the extension service. In no case shall deposit be required in
emergency cases requiring immediate attention.
SECTION 301. Exemptions. — Residents who are certi ed by the assigned
Hospital Director/Administrator as indigent, and upon approval by the City Mayor may be
exempted from the payment of any or all fees in this schedule. An indigent is one who
belongs to a family whose income does not exceed Fifty Thousand Pesos (P50,000.00)
per year of the poverty line established by NEDA, whichever is higher.
SECTION 302. Discount. — A maximum of twenty percent (20%) discount may
be given by PCGH on a case to case basis, if requested.
ARTICLE IV
Pasig City Children Hospital Service Fees
SECTION 303. Imposition of Fees. — The following schedule of fees is hereby
imposed for services of facilities rendered by the Pasig City Children Hospital (PCCH):
1. PCCH — Hospital Fees
CHARITY NON-
ACCOMMODATION/ CHARITY
PASIGUEÑO SEMI-PRIVATE PRIVATE
OTHER FEES PASIGUEÑO
/PHIC
ER fee 30.00 60.00 - -
NICU 400.00 750.00 900.00 1,000.00
PICU 400.00 750.00 900.00 1,000.00
Ward 300.00 450.00
Private (2-4 beds) 900.00
Private (Suite) 1,500.00
CHARITY
CHARITY NON-
OR FEES SEMI-PRIVATE PRIVATE
/PHIC
Minor operation 300.00 800.00 900.00 950.00
Major operation 1,400.00 1,800.00 2,000.00 2,200.00
NATIONAL/
USE OF FACILITY PRIVATE
GOVERNMENT
Use of AVR for 4 hours with sound system/tables & 5,000.00 3,500.00
chairs
In excess of 4 hours, per hour 1,000.00 -
Stall rental per sq. meter/month 3,000.00 3,000.00
Stall rental per sq. meter/month in excess of 1 meter 500.00 500.00
Use of open space for Booth per day 500.00 500.00
2. PCCH — Radiology Fees
CHARITY
CHARITY NON-
DESCRIPTION SEMI-PRIVATE PRIVATE
/PHIC
2-D ECHO (ADULT) 1,700.00 2,200.00 2,500.00 3,000.00
2-D ECHO (PEDIA) 1,200.00 1,900.00 2,200.00 2,500.00
CD RECORDING 100.00 220.00 230.00 240.00
120.00 380.00 475.00 570.00
ABDOMEN (PEDIA)
120.00 400.00 500.00 600.00
ABDOMEN (ADULT)
ABDOMEN: PELVIMETRY AP-
300.00 1,050.00 1,100.00 1,200.00
LAT
ABDOMEN: PLAIN KUB
120.00 400.00 420.00 450.00
(ADULT)
ABDOMEN: SCOUT FILM
210.00 550.00 575.00 600.00
UPR/SUPINE (ADULT)
ABDOMEN: SCOUT FILM
210.00 820.00 850.00 875.00
UPR/SUPINE (PEDIA)
ABDOMEN: FLAT PLATE
120.00 420.00 450.00 475.00
ABDOMEN (ADULT)
ABDOMEN: PLAIN KUB
145.00 390.00 860.00 950.00
(PEDIA)
CHEST AP LAT/PA/LAT 100.00 350.00 360 375.00
(ADULT)
CHEST AP LAT/PA/LAT
100.00 300.00 330 350.00
(PEDIA)
CHEST: AP/LAT (PEDIA 5
210.00 375.00 475.00 570.00
Y/O ABOVE)
CHEST: AP-LAT (PEDIA 5
120.00 375.00 475.00 570.00
Y/O BELOW)
CHEST: CHEST APICO-
75.00 275.00 300.00 325.00
LORDOTIC VIEW
CHEST: CHEST PA/AP
100.00 325.00 350.00 375.00
(ADULT)
CHEST: CHEST PA-LAT/AP-
210.00 290.00 575.00 600.00
LAT
CHEST: LAT VIEW/LAT
100.00 240.00 425.00 450.00
DECUBITUS
FACIAL BONE: MANDIBLE 180.00 600.00 715.00 855.00
160.00 620.00 680.00 700.00
PROCESS-ADULT
160.00 620.00 715.00 855.00
PROCESS-PEDIATRIC
FACIAL BONE: NASAL BONE 120.00 390.00 715.00 855.00
FACIAL BONE: ORBIT/OPTIC
185.00 620.00 650.00 675.00
FORAMAN
FACIAL BONE: PARANASAL
170.00 620.00 650.00 855.00
SINUSES
FACIAL BONE: TMJ 140.00 760.00 950.00 1,140.00
FACIAL BONE:
120.00 450.00 475.00 570.00
ZYGOMA/CHEEK BONE
HEAD: SKULL
180.00 380.00 475.00 570.00
TOWNES/WATERS (PEDIA)
HEAD: SKULL AP-LAT
145.00 600.00 625.00 650.00
(ADULT)
HEAD: SKULL AP-LAT
145.00 600.00 625.00 650.00
(PEDIA)
HEAD: SKULL
180.00 390.00 475.00 570.00
TOWNES/WATER'S (ADULT)
HEAD: SKULL
180.00 380.00 475.00 570.00
TOWNES/WATER'S (PEDIA)
KUB 120.00 360.00 450.00 550.00
LOWER EXTREMITIES:
115.00 380.00 475.00 570.00
ANKLE JOINT AP-LAT
LOWER EXTREMITIES: FOOT
115.00 380.00 475.00 570.00
AP-LAT/AP-OBLIQUE
115.00 320.00 350.00 375.00
JOINT AP
130.00 290.00 500.00 525.00
JOINT AP/LAT
LOWER EXTREMITIES: KNEE
115.00 380.00 475.00 570.00
JOINT AP-LAT
LOWER EXTREMITIES:
115.00 380.00 475.00 570.00
LEG/TIBIA-FIBULA AP-LAT
LOWER EXTREMITIES: OS
80.00 380.00 475.00 570.00
CALSIS/CALCANEOUS
LOWER EXTREMITIES:
180.00 340.00 575.00 600.00
PELVIS AP-OBLIQUE/AP-LAT
LOWER EXTREMITIES:
PELVIS/CLEAVES 120.00 380.00 400.00 425.00
PROJECTION

LOWER EXTREMITIES: 780.00 1,250.00 1,275.00 1,300.00
SKELETAL SURVEY
LOWER EXTREMITIES:
115.00 380.00 475.00 570.00
THIGH/FEMUR AP-LAT
READING FEE 50.00 60.00 200.00 250.00
SPECIAL PROC: SMALL
950.00 2,900.00 2,950.00 3,000.00
INTESTINAL SERIES (SIS)
SPECIAL PROC: BARIUM
550.00 1,900.00 1,950.00 2,200.00
ENEMA
SPECIAL PROC: CHOLE GI
600.00 2,000.00 2,050.00 2,100.00
SERIES
SPECIAL PROC:
380.00 1,200.00 1,250.00 1,300.00
CYSTOGRAM
SPECIAL PROC: DISTAL
500.00 1,520.00 1,900.00 2,280.00
COLONOGRAM
SPECIAL PROC:
450.00 1,600.00 1,650.00 1,700.00
ESOPHAGOGRAM
400.00 2,100.00 2,150.00 2,200.00
OPERATIVE CHOLANGIO
SPECIAL PROC: KUB-IVP 520.00 1,600.00 1,900.00 2,280.00
SPECIAL PROC: ORAL
320.00 1,000.00 1,425.00 1,710.00
CHOLE
SPECIAL PROC:
RETROGRADE 400.00 1,250.00 1,425.00 1,710.00
PYELOGRAPHY
SPECIAL PROC: T-TUBE
450.00 980.00 1,425.00 1,710.00
CHOLANGIOGRAPHY
SPECIAL PROC: UPPER GI
650.00 2,000.00 2,050.00 2,100.00
SERIES (UGIS)
OPERATIVE CHOLANGIO 400.00 2,000.00 2,100.00 2,200.00
(IOC)
SPINES: CERVICAL AP-LAT 120.00 380.00 475.00 570.00
SPINES: CERVICAL SERIES 200.00 760.00 950.00 1,140.00
SPINES: LUMBAR AP-LAT 140.00 500.00 525.00 550.00
SPINES: LUMBO-SACRAL AP-
210.00 490.00 700.00 725.00
LAT
SPINES: SCOLIOSIS SERIES 350.00 1,140.00 1,425.00 1,710.00
SPINES: THORACIC AP-LAT 190.00 680.00 700.00 725.00
110.00 380.00 400.00 425.00
AP
200.00 680.00 715.00 855.00
AP-LAT/AP-OBLIQUE
SPINES: THORACO-LUMBAR
200.00 760.00 950.00 1,140.00
AP-LAT
950.00 1,260.00 1,575.00 1,890.00
ANOMALY SCANNING
ULTRASOUND: 3D/4D 1,200.00 1,610.00 2,013.00 2,415.00
ULTRASOUND PROC: FAST 500.00 1,000.00 1,100.00 1,200.00
ULTRASOUND: CRANIAL
1,500.00 1,750.00 2,187.00 2,625.00
(PEDIA)
ULTRASOUND PROC:
400.00 1,550.00 1,600.00 1,650.00
ABDOMINO-PELVIC
ULTRASOUND PROC:
BIOPHYSICAL PROFILE 525.00 980.00 1,225.00 1,470.00
SCORING
ULTRASOUND PROC:
300.00 1,120.00 1,400.00 1,680.00
GALLBLADDER
ULTRASOUND PROC:
800.00 1,120.00 1,400.00 1,680.00
GUIDED BIOPSY
ULTRASOUND PROC:
400.00 1,400.00 1,450.00 1,500.00
HBT/PANCREAS
ULTRASOUND PROC:
275.00 1,000.00 1,050.00 1,260.00
HEMITHORAX
ULTRASOUND PROC:
350.00 1,120.00 1,400.00 1,680.00
HEPATOBILIARY TREE
ULTRASOUND PROC:
300.00 1,000.00 1,050.00 1,260.00
KIDNEYS
ULTRASOUND PROC: KUB 325.00 980.00 1,225.00 1,470.00
ULTRASOUND PROC: LIVER 300.00 1,000.00 1,050.00 1,260.00
ULTRASOUND PROC: MASS
300.00 840.00 1,050.00 1,260.00
DETERMINATION
ULTRASOUND PROC:
300.00 1,000.00 1,050.00 1,260.00
PANCREAS
ULTRASOUND PROC:
300.00 920.00 1,050.00 1,260.00
PROSTATE GLAND
ULTRASOUND PROC:
350.00 1,000.00 1,050.00 1,260.00
SCROTAL SAC
ULTRASOUND PROC:
300.00 1,000.00 1,050.00 1,260.00
SPLEEN
ULTRASOUND PROC:
350.00 1,000.00 1,225.00 1,470.00
THYROID GLAND
ULTRASOUND PROC: UPPER
420.00 1,300.00 1,320.00 1,350.00
ABDOMEN
ULTRASOUND PROC:
275.00 1,000.00 1,050.00 1,260.00
URINARY BLADDER
ULTRASOUND PROC: WHOLE
520.00 1,120.00 1,400.00 1,680.00
ABDOMEN
ULTRASOUND: 3D/4D 1,200.00 1,750.00 1,800.00 1,850.00
950.00 1,250.00 1,300.00 1,350.00
ANOMALY SCANNING
ULTRASOUND: CRANIAL
1,500.00 1,650.00 1,700.00 1,750.00
(PEDIA)
ULTRASOUND: SPINAL 1,500.00 1,650.00 1,700.00 1,750.00
UPPER EXTREMITIES:
115.00 380.00 475.00 570.00
ARM/HUMERUS AP-LAT
UPPER EXTREMITIES:
75.00 250.00 275.00 300.00
CLAVICLE AP
UPPER EXTREMITIES:
80.00 380.00 475.00 570.00
ELBOW JOINT AP-LAT
UPPER EXTREMITIES:
115.00 240.00 475.00 570.00
FOREARM AP-LAT
UPPER EXTREMITIES: HAND
80.00 380.00 475.00 570.00
AP-OBLIQUE/AP-LAT
UPPER EXTREMITIES:
110.00 380.00 475.00 570.00
SCAPULA AP-LAT
UPPER EXTREMITIES:
75.00 250.00 260.00 275.00
SHOULDER AP
UPPER EXTREMITIES:
100.00 380.00 475.00 570.00
SHOULDER AP-LAT
UPPER EXTREMITIES:
SHOULDER INT-EXT 100.00 380.00 475.00 570.00
ROTATION
UPPER EXTREMITIES: WRIST

80.00 380.00 475.00 570.00
JOINT AP-LAT
UPPER/LOWER
EXTREMITIES WITH 1,500.00 1,750.00 1,800.00 2,200.00
DOPPLER
Use of C-Arm (1st 30 Mins.) 200.00 400.00 450.00 500.00
3. PCCH — Laboratory Fees
CHARITY
CHARITY NON-
ITEM DESCRIPTION SEMI-PRIVATE PRIVATE
/PHIC
BLEEDING TIME 30.00 180.00 198.00 216.00
FECALYSIS, STOOL EXAM 30.00 108.00 120.00 130.00
HEMATOCRIT 30.00 108.00 120.00 130.00
HEMOGLOBIN 30.00 108.00 120.00 130.00
PLATELET COUNT 30.00 144.00 160.00 175.00
RETICULOCYTE COUNT 35.00 126.00 140.00 150.00
CLOTTING TIME 40.00 180.00 198.00 216.00
DIFFERENTIAL COUNT 40.00 144.00 160.00 175.00
ESR, ERYTHROCYTE
40.00 144.00 160.00 175.00
SEDIMENTATION RATE
MALARIAL SMEAR 40.00 144.00 160.00 175.00
OCCULT BLOOD 40.00 144.00 160.00 175.00
URINALYSIS (MANUAL) 40.00 144.00 160.00 175.00
URINE PROTEIN 40.00 144.00 160.00 175.00
RBC/WBC COUNT 45.00 162.00 180.00 195.00
KOH 60.00 216.00 240.00 260.00
AFB STAIN 65.00 228.00 250.00 273.60
GRAM STAIN 120.00 228.00 250.00 275.00
ABO TYPING 80.00 288.00 315.00 345.00
BUN (UREA LIQUID) 85.00 324.00 355.00 390.00
CALCIUM, TOTAL 90.00 435.00 475.00 520.00
CHOLESTEROL 120.00 435.00 475.00 520.00
COMPLETE BLOOD COUNT 90.00 360.00 396.00 432.00
CREATININE 120.00 360.00 396.00 432.00
CSF CELL COUNT 90.00 360.00 396.00 432.00
CSF GLUCOSE 90.00 324.00 355.00 390.00
CSF LDH 90.00 432.00 475.00 520.00
FBS 90.00 324.00 355.00 390.00
INORGANIC PHOSPHORUS 90.00 432.00 475.00 520.00
LDH, LACTATE
90.00 432.00 475.00 520.00
DEHYDROGENASE
RF/RA 90.00 324.00 355.00 390.00
TOTAL PROTEIN 90.00 360.00 396.00 432.00
TRIGLYCERIDES 130.00 468.00 515.00 560.00
ALBUMIN 100.00 360.00 396.00 432.00
CRP, C-REACTIVE PROTEIN 100.00 396.00 435.00 475.00
MAGNESIUM 100.00 432.00 475.00 520.00
ALKALINE PHOSPHATASE 110.00 432.00 475.00 520.00
ASO 110.00 432.00 475.00 520.00
BILIRUBIN (TOTAL & DIRECT) 120.00 468.00 515.00 560.00
CSF PROTEIN 126.00 450.00 495.00 540.00
PREGNANCY TEST 130.00 468.00 515.00 560.00
CROSSMATCHING 150.00 540.00 594.00 648.00
HBSAG 262.00 540.00 594.00 648.00
INDIRECT COOMB'S TEST
150.00 540.00 594.00 648.00
(IAT)
APTT, ACTIVATED PARTIAL
175.00 630.00 693.00 756.00
THROMBOPLASTIN TIME
PT, PROTIME 175.00 630.00 693.00 756.00
HDL-C 180.00 720.00 792.00 864.00
HIV AG-AB 328.00 600.00 660.00 720.00
FT3/T3 525.00 1,890.00 2,079.00 2,268.00
FT4/T4 525.00 1,890.00 2,079.00 2,268.00
TSH 525.00 1,890.00 2,079.00 2,268.00
CSF CULTURE/SENSITIVITY
550.00 2,160.00 2,375.00 2,592.00
TEST
SECTION 304. Time and Manner of Payment. — The fees herein shall be paid
upon application or after the extension of service. In no case shall deposit be required in
SECTION 305. Exemptions. — Residents who are certi ed by the assigned
Hospital Director/Administrator as indigent, and upon approval by the City Mayor, may be
exempted from the payment of any or all fees in this schedule. An indigent is one who
belongs to a family whose family income does not exceed Fifty Thousand Pesos
(P50,000.00) per year of the poverty line established by NEDA, whichever is higher.
SECTION 306. Discount. — A maximum of twenty percent (20%) discount may
be given by the PCCH on a case to case basis, if requested.
ARTICLE V
Pasig City Champ and Super Health Center Service Fees
SECTION 307. Imposition of Fees. — The following schedule of fees is hereby
imposed for services of facilities rendered by the Champ, Super Health Centers, and
Bahay Kalinga (in Philippine Pesos):
1. BLOOD CHEMISTRY Pasigueños Non-

Pasigueños
BUN 84.00 105.00
Cholesterol 104.00 130.00
Creatinine 104.00 130.00
FBS/RBS 60.00 75.00
SGPT 80.00 96.00
Triglycerides 124.00 155.00
Uric Acid 104.00 130.00
SGOT 80.00 96.00
HDL-C 80.00 100.00
LDL 72.00 90.00
Hba1c 320.00 400.00
Albumin 75.00 90.00
Total Calcium 75.00 90.00
Sodium 80.00 96.00
Potassium 80.00 96.00
Phosphorous 110.00 132.00
OGTT 75 Grams 290.00 348.00
2. CLINICAL MICROSCOPY
Urinalysis 32.00 38.00
Fecalysis 28.00 37.00
Sperm Count 100.00 125.00
Occult Blood 32.00 40.00
3. HEMATOLOGY
CBC with Platelet 84.00 100.00
Clotting Time 30.00 40.00
Bleeding Time 30.00 40.00
Blood Typing w/RH 64.00 80.00
ESR 30.00 38.00
Hepa B 155.00 155.00
4. MATERNAL SERVICES
Normal Spontaneous Delivery Package 2,500.00 5,000.00
Intravenous Fluids 82.00 98.00
Intravenous Cannula 68.00 81.00
Nebulization Fee 40.00 50.00
Suction Fee 25.00 30.00
Wound Dressing 20.00 30.00
Birth Certificate Form 20.00 30.00
Internal Examination 30.00 50.00
Death Certificate 80.00 100.00
Certified True Copy of Records for SSS 60.00 75.00
PHIC, SSS, GSIS 60.00 75.00
5. EMERGENCY SERVICES
Ambubagging 40.00 50.00
Intubation 160.00 200.00
Defibrilation 50.00 60.00
Cut Down 160.00 192.00
IV Injection 40.00 50.00
IV Insertion 40.00 50.00
Foley Catheter Insertion 80.00 100.00
Suction Fee 20.00 30.00
Enema 50.00 60.00
Cardiac Monitor Usage 120.00 150.00
Pulse Oximeter Usage 50.00 60.00
Oxygen Inhalation 2Lpm/hr minimum 80.00 100.00
6. NEWBORN CARE
Droplight 40.00 50.00

Infant Warmer Usage 200.00 250.00
IM Injection 20.00 30.00
Intubation 160.00 200.00
IV Insertion 40.00 50.00
Nebulization fee 40.00 50.00
7. OTHERS
Oxygen Cannula Adult 15.00 20.00
Oxygen Cannula Neonate 20.00 25.00
Oropharyngeal Airway 100.00 120.00
Suction Bulb Free Free
Breast Pump Free Free
Measuring Cups Free Free
Suction Tubing Neonate 110.00 132.00
Suction Tubing Adult 110.00 132.00
Endotracheal Tubing Neonate 42.00 40.00
Endotracheal Tubing Adult 42.00 40.00
Oropharyngeal Airway Kit (all sizes) 121.00 145.00
8. OTHER MEDICINES
Dextrose in 5% Water in 250ml 116.00 140.00
Dexamethasone 5mg/ml 50.00 60.00
5% Dextrose in Water 250ml 116.00 120.00
Diazepam 120.00 130.00
Dobutamine 250mg 186.00 223.00
Dopamine 40mg/ml, 5ml 66.00 79.00
Epinephrine
Furosemide 1mg/ml
10mg/ml, 2ml 60.00
4.00 72.00
5.00
Hydralazine 20mg/ml 286.00 343.00
Magnesium Sulfate 500mg/ml, 10ml 28.00 35.00
Methyldopa 250mg 28.00 33.00
Methylergometrine 314.00 376.00
Carboprost 250mcg/ml amp 430.00 516.00
Fosfamycin sachet 430.00 516.00
9. SERVICE
Consultation Fee-Wellness 30.00 50.00
Cost of ECG non-senior 50.00 100.00
DRE 30.00 100.00
FBS 50.00 100.00
Foley Catheter Insertion 80.00 100.00
Foot Care 100.00 300.00
Injection (IM, subcutaneous) 50.00 80.00
Nebulization Fee 40.00 50.00
Pap Smear 50.00 250.00
Skin Test 50.00 200.00
Visual Inspection w/Acetic Acid 50.00 250.00
10. AMBULATORY SURGERY
Breast Examination 30.00 100.00
Change Dressing 50.00 100.00
Debridement 300.00 500.00
Removal of Suture (done outside CHAMP) 30.00 50.00
General Surgical Dressing
Small 20.00 50.00
Medium 25.00 100.00
Large 30.00 200.00
Excision of Masses 300.00 500.00
Hemorrhoidectomy 300.00 500.00
Incision and Drainage 300.00 500.00
Needle Biopsy 300.00 500.00

Wound Dressing 50.00 100.00
Suturing Wounds 300.00 500.00
11. PATH HUB
Syphilis Test 80.00 100.00
HBSAg 120.00 155.00
CD4 Cell Count 1,200.00 1,200.00
RPR Titer 100.00 100.00
PenG 1.2M per vial 120.00 120.00
12. MEDICINES FOR CONSUMPTION
Ampicillin 250mg vial 8.00 9.00
Atropine SO4 1mg/ml amp 6.00 7.00
Dobutamine HCL 12.5mg vial 20 ml 102.00 123.00
Dopamine HCL 40mg/ml, 5ml amp 66.00 79.00
Diphenhydramine HCL 50mg/ml, 1ml amp 174.00 209.00
Epinephrine 1mg vial 1ml amp 60.00 71.00
Gentamycin SO4 40mg/ml, 2ml 55.00 66.00
Hydralazine 20mg/ml, 1ml amp 286.00 343.00
Magnesium SO4 500mg/ml 2ml amp 28.00 33.00
Methyldopa 250mg tab 27.00 33.00
Methylergometrine 200mcg vial ml, 1ml
314.00 376.00
(obol lab)
Sterile H20 for injection 50ml vial 29.00 36.00
Tranexamic Acid 100mg vial ml, 5ml amp 64.00 76.00
5% Dextrose IMB 500 ml 116.00 139.00
0.9% NaCl 107.00 128.00
Calcium Gluconate 10% 10ml amp 86.00 104.00
Cefuroxime 500mg capsule 30.00 36.00
Clonidine 75mg tablet 75.00 90.00
Ferrous Sulfate + Folic Acid 100.00 120.00
200mg/400mcg tab 100's
Folic Acid 5mg/tab 100's 80.00 96.00
Hydrocortisone Sodium Succinate 350.00 420.00
100mg/2ml 150.00 180.00
Hyosine N-Butylbromide ampule 20mg
amp
Lidocaine 2%, 50 ml vial 105.00 126.00
Salbuthamol Sulfate 2.5mg/2.5ml 30's 45.00 54.00
Paracetamol 500mg tablet 3.00 4.00
Promethazine 25mg/1ml amp 10's 125.00 150.00
Heparin Vial 200.00 240.00
13. RADIOLOGY FEES
Chest X-Ray 120.00 120.00
Biophysical Profile Score (BPS) 400.00 500.00
Breast 260.00 325.00
Gall Bladder 220.00 275.00
Hepatobiliary Tract 260.00 325.00
Inguino-Scrotal 260.00 325.00
Kidneys 220.00 275.00
Kidney Ureter Bladder (KUB) 240.00 300.00
Liver 220.00 275.00
Lower Abdomen 320.00 400.00
Pancreas 220.00 275.00
Pelvic 220.00 275.00
Pelvic Twins 330.00 415.00
Prostate 220.00 275.00
Soft Tissue/Mass Determination 220.00 275.00
Spleen 220.00 275.00
Thyroid 260.00 325.00
Transvaginal 264.00 330.00
Upper Abdomen 320.00 400.00
Whole Abdomen 400.00 500.00
14. DENTAL FEES
Restoration 200.00 250.00
Exo 120.00 150.00
Panoramic Radiograph 240.00 300.00
Cephalometric Radiograph 240.00 300.00
15. OTHERS
Bacteriologic Water Test 180.00 180.00
Physical and Chemical Exams 1,800.00 1,800.00
Certificate of Potability Fee 50.00 50.00
Health/Medical Certificate 50.00 50.00
STD Certificate 30.00 30.00
Drug Test 150.00 150.00
Family Planning Seminar Fee 50.00 50.00
Employment Fitness Consultation Fee 50.00 50.00
Package: Fecalysis, Urinalysis, Chest X-
370.00 370.00
Ray, Drug Test, Health Certificate, Health
Seminar Fee 20.00 20.00
Pregnancy Test 170.00 170.00
Mammogram 800.00 1,000.00
Hepatitis B Screening Test HBSAg 155.00 155.00
Gram Staining 75.00 75.00
NSS/KOH Stain 40.00 40.00
RPR Screening for Syphilis 100.00 100.00
2D ECHO 800.00 1,000.00
16. PHYSICAL THERAPY FEES
Physical Therapy per Session 50.00 200.00
Modalities (Additional fees per session)
10.00 10.00
HMP
HMP + Transcutaneous Electrical Nerve
10.00 10.00
Stimulation (TENS)
Therapeutic Ultrasound 10.00 10.00
Traction 20.00 20.00
Paraffin Wax 10.00 10.00
Infrared Ray (IRR) 10.00 10.00
Cycle Ergo 20.00 20.00
17. NEPHROLOGICAL SERVICES
Hemodialysis 1,500.00 3,000.00
Pasigueños Non-
Pasigueños
*Pregnancy Test Free 100.00
*Hepatitis B Screening Free 155.00
*RPR (Syphilis Screening) Free (DOH Supply)
HIV Screening Free (DOH Supply)
*APPLIES FOR MATERNITY PATIENTS ONLY
NOTE: For barangay patients, consultation is
free.
SECTION 308. Time and Manner of Payment. — The fees herein shall be paid
upon application or after the extension of service. In no case shall deposit be required in
SECTION 309. Exemptions. — Residents who are certi ed by the assigned City
Health O cer as indigent, and upon approval by the City Mayor, may be exempted from
the payment of any or all fees in this schedule.
An indigent is one who belongs to a family whose family income does not exceed
Fifty Thousand Pesos (P50,000.00) per year of the poverty line established by NEDA,
whichever is higher.
SECTION 310. Discount. — A maximum of ve percent (5%) discount may be
given by the City Health Officer on a case to case basis, if requested.
ARTICLE VI
Cemetery Charges
SECTION 311. Imposition of Fees. —
a) Permit Fees for cadaver disposition and others:
PRIVATE LOTS OTHER

PASIG
IN PASIG CITY- PRIVATELY
CITY-OWNED
OWNED OWNED
CEMETERY
CEMETERY CEMETERIES
1.
2. Registration
Burial Permit 250.00
250.00 500.00
500.00 500.00
500.00
3. Transfer Permit 450.00 900.00 500.00
4. Entrance Burial 500.00 1,000.00 1,000.00
5. Cremation Permit 350.00 700.00 700.00
6. Exhumation Permit 350.00 700.00 700.00
b) Rental fees for Public Cemetery Lot or Grave
1. Rental Public Cemetery for 5 years 2,000.00

(Apartment) (Rental may not exceed 10 years)
2. Rental of Lot for 5 years 3,000.00
(Rental may not exceed 10 years)
(Niche style)
(Kennedy style)
3. Rental Public Cemetery (Fetal) (Baby) 5 years 750.00
(Rental may not exceed 10 years)
4. Rental fees for Use of Multi-Purpose 500.00
Facility and Use of Chapel per day
5. For deposit of body in its urn to cask per year 150.00
6. For the care of lot per year 1,000.00
7. Rental Ossuary per year 200.00
b.1) Surcharges and Penalties on Unpaid Fees or Charges. — There is

hereby imposed a surcharge of twenty- ve percent (25%) of the
amount fees, or charge on Rental Fees not paid on time and an interest
at the rate of two percent (2%) per month of unpaid taxes, fees or
charges including surcharges, until such amount is fully paid but in no
case shall the total interest on the unpaid amount or portion thereof
exceed thirty-six (36) months.
c) Fees on Columbarium and Crematorium
Resident Non-
Resident
1. Cremation 5,000.00 15,000.00
Resident Non-
Resident
2. Columbarium (Rental 5 5,000.00 10,000.00
years)
(Urn and/or Bones)
d) Rental Fees for Pet Cemetery

1. Mass Grave (depending on weight)
a. Less than 5 kilos — 500.00
b. 6 kilos above — 1,000.00
2. Rental on Memorial Wall (5 years) — 2,500.00
3. Memorial Wall Tiles — 1,500.00
e) Fees on Construction/Renovation of Mausoleum in Pasig City Public
Cemetery
1. Construction/Renovation of Mausoleum
Construction/Renovation cost is:
less than equal to P20,000.00 — 1,000.00
P20,001 but less than equal to P40,000 — 2,000.00
P40,001 and above — 3,000.00
f) Fees on Memorial Park/Cemetery Plan-Owners or Operators of
Memorial Parks shall pay the following fees:
Preliminary Processing Fee for the first one hectare 210.00

For every additional hectare or fraction thereof 60.00
Final Processing Fee, per sq. m. 3.00
Alterations of Plans Fee 3.00
Per sq. m. but covers only affected
Portions of plans subject to alteration
Registration and License to Lease/Sell
Memorial park/Cemetery, per saleable lot 75.00
Inspection Fee, per hectare 1,500.00
upon application for burial permit prior to the construction thereon of any structure
whether permanent or temporary, or to the interment of the deceased. Thereafter, the fee
shall be paid within twenty (20) days before the expiration of the lease period.
The fee shall not be collected in a pauper's burial, upon recommendation of the City
Mayor.
SECTION 313. Repeal of Perpetual Contract. — The provision on perpetual
contract, de ned under Section 314 of this Code, as amended under Ordinance No. 43
Series of 2004 and Ordinance No. 18 Series of 2011 is hereby revoked.
(a) As used in this Article, City Cemetery shall refer to lots owned by this City
established for purpose of a cemetery.
(b) As used in this Article, Transfer Permit shall refer to the permit paid to the City
Government for the moving of cadaver from the City to other town.
(c) As used in this Article, Entrance Burial Permit shall refer to the permit paid to
the City Government for cadavers from other town to be buried in a Cemetery within the
City premises.
(d) As used in this Article, Cremation shall refer to the disposal of a cadaver by
burning it to ashes, typically after funeral ceremony.
(e) As used in this Article, Exhumation Permit shall refer to the permit paid to the
City Government for the digging up of cadaver from its respective burial site.
(f) As used in this Article, Columbarium shall refer to a room/building with niches
for funeral urns/bones to be stored.
(g) As used in this Article, Niche shall refer to an above-ground grave.
(h) As used in this Article, Pet Cemetery shall refer to land, together with any
structures, facilities or building appurtenant thereto provided to members of the public
for use or reservation for use for individual interment, below ground, of pet remains.
(i) A standard cemetery lot shall be three (3) meters long and one (1) meter wide
or three (3) square meters.
(j) Except in cases allowed under existing laws and regulations, no person may be
buried or interred, permanently or temporarily, other than in properly designated
cemeteries or burial grounds.
(k) In addition to the burial permit, a certi cate of death issued by the attending
physician or City Health o cer; or, if no medical o cer is available, by the City Mayor, City
Administrator, or any members of Sangguniang Panlungsod shall be required.
(l) Any construction of whatever kind or nature in the public cemetery whether for
temporary or perpetual use, shall only be allowed after the approval of a permit issued by
the City Mayor upon recommendation of the City Building Officer.
(m) The lease period shall be ve (5) years. In case a lessee intends to renew the
lease after its termination, he must inform the Pasig City Civil Registrar who upon
approval shall issue an Order of Payment within thirty (30) days before the expiry date of
the lease, and shall pay the corresponding fees to the office of the City Treasurer.
(n) Perpetual Contract refers to Lots contracted to be leased for 50 years, these
lots upon maturity of the said contract is non-renewable for the same contract. However,
the lessee may avail the new lease contract of ve (5) years and renewable for another 5
years only.
(o) It shall be the duty of the Civil Registrar to prepare and submit to the City
Mayor a list of the leases that are to expire ve (5) days prior to the expiration. date. The
Civil Registrar shall send a reminder to the lessee of the expiration of his lease, two (2)
weeks prior to the expiration date of the lease.
(p) Maximum of ten (10) years for the rental of apartment (adult, child and
babies), no renewal will be allowed except in case the deceased is not ready to be
exhumed ("buo"), sealed/died with communicable disease or with pending case in court.
After ten (10) years the remains will be exhumed with or without appearance/presence of
the family of the deceased and after ten (10) days in case the family will not
appear/cooperate on where to transfer the expired/exhumed remains, it will be
transferred to the mass grave.
(q) The renewable lot that is not renewed and without interment (idle) for more
than ten (10) years, the lot is considered abandoned and will be turned-over to the City
Government.
(r) In the case that the City Government will use the leased/renewed lot for
renovation, improvements or other projects, the lessee will give way/vacate the lot and
allow the City Government to use the said lot regardless of the expiration of the contract
provided that the cadaver is ready for exhumation.
(s) The rental fee for Multi-Purpose Facility and Use of Chapel is exclusive of
electric and water fee.
(t) The Civil Registrar shall keep a register of leases of cemetery lot.
ARTICLE VII
Pasig Mega Market
SECTION 315. Application. — There is hereby imposed on every person who
desires or is actually occupying space and/or stall in Pasig Mega Market. The fees to be
collected shall be based on the class of markets.
SECTION 316. Market Section. — The vendors in each market shall be grouped
and categorized into different sections in accordance with the goods, wares, or
merchandise sold herein as follows:
(a) Buko Section.
Section — all fresh young coconut.
( b ) Candies and Bread Section.
Section — All kinds of candies and breads, cakes,
biscuits, crackers, butter, cheese, confectioneries, nuts and other party
needs.
(c) Charcoal Section.
Section — All types of charcoal, rewood, barbeque and banana
que sticks.
(d) Chicken and Ducks . — live and dressed chicken, ducks, birds and the like.
(e) Dried Fish/Tinapa/Bagoong . — all kinds of dried, smoked and preserved
fish.
(f) Egg Section.
Section — All kinds of poultry eggs, fresh and cooked.
( g ) Fish Section.
Section — All fresh sh, clams, oysters, crabs, lobsters, shrimps,
seaweeds and other sea foods.
(h) Flower Shop Section.
Section — All kinds of flowers, fresh and artificial.
(i) Food Court Section.
Section — All cooked food, rice cakes including refreshments
and the likes.
(j) Fruits Section.
Section — All kinds of fruits local and imported and the like.
(k ) Glassware Section.
Section — All plastic made household cabinets, glass and china
wares, electrical appliances, kitchen utensils and other household articles.
(l) Grocery Section.
Section — All kinds of canned goods, sugar, butter, cheese, nuts,
sauce, toiletries, starch, pastas, salt, soap, candles, cigarette, soft drinks,
food sauce, and other dry goods related products.
(m) Gulaman Section.
Section — All jelly food products, sweet beans and other items
for gulaman food and drinks.
( n) Jewelry Section.
Section — All kinds of watches, rings, necklace, earrings and other
types of jewelries including its repairs and services.
(o) Meat Section.
Section — All kinds of fresh and frozen meat permitted by the City
Veterinarian sold as food.
( p ) Native Products . — All locally made native products such as basket,
brooms, hats, ropes, yard stick and other native produce.
(q) Niyog/Gata/Gilingan Section.
Section — All kinds of coconut, coconut milk, rice,
and cereal grinding and other selected vegetables such as coconut pulp,
banana heart, gabi, jack fruits and the like.
(r) Novelty and Accessories Section.
Section — All kind of artifacts, arti cial owers,
party needs and souvenirs, cell phone accessories, sewing needs, hats,
personal handbags, school and o ce supplies, and accessories and the
likes.
(s) Plants and Pots Section.
Section — All kinds of owering plants, ornamental and
garden plants, fertilizer, plants insecticide, garden soil and pots.
(t) Plastic Bags Section.
Section — All plastic and paper made bags, cups, spoon, fork,
straws, food trays and aluminum plates and other plastic food storage.
(u) Processed Meat Section.
Section — All processed meat products such as hot dogs,
tocino, longganisa and the like.
(v) Ready-to-Wear (RTW) Section.
Section — All kinds of ready-to-wear dresses, pants,
underwear, school uniforms and the like.
(w) Rice Section.
Section — All kinds of commercial local and imported rice.
(x) Repair and Services . — Repair shops, beauty parlors, vaciadors, etc.
( y ) Shoes and Bags Section.
Section — All kinds of shoes, slippers, sandals and
travelling and school bags.
(z) Textile and Clothing Section . — All kinds of textiles, curtains and apparel
and other ready to wear clothing.
(aa) Vegetable Section.
Section — All kinds of vegetables and root crops such as
camote, cassava, gabi, sayote including corn, tokwa and lumpia wrapper.
( b b ) Special Commercial and Mega Parking . — Anything which is not
classi ed in the foregoing sections, including but not limited to drugstores,
pawnshops, bakeries, ice banks, fresh cut flower shops, and other services.
SECTION 317. Imposition of Fees. —
a ) Market Fees . — The market fees for xed stalls, booths, and tiendas as
prescribed herein are on daily basis per square meter:
Sections Daily Rate

1. Fish 25.00
2. Meat 25.00
3. Live/Dressed Chicken/Ducks 25.00
4. Vegetables/Corn/Lumpia Wrapper Niyog Retail and Wholesale 10.00
5. Groceries/Candies & Breads 10.00
6. Food Court/Refreshments/Kiosks 10.00
7. Rice Cereals/Feeds 10.00
8. Textile/RTW/Footwear/Fashion Accessories/Services 10.00
9. Glassware, Chinawear, Plasticware, Kitchenware, Home
Appliances 10.00
10. Gulaman/Charcoal/Plastic and Paper Bags/Native Products 10.00
11. Processed Meat 10.00
12. Eggs/Dried/Smoked Fish/Bagoong 10.00
13. Plants and Pots 25.00
14. Gift items/Jewelries, Novelties & School Supplies,
Telecommunication Accessories 10.00
15. Special Commercial and Mega Parking 25.00
16. Buko and Fruits, Wholesale and Retail 10.00
Provided, that for better located stalls, such as those front stalls facing the market
periphery or streets, and corner stalls, there shall be added to the above-prescribed fees,
the following:
1. Front corner stalls — 20% of the rate imposed
2. Front stalls — 15% of the rate imposed
3. Inside corner stalls — 10% of the rate imposed
4. Inside front stalls — 5% of the rate imposed
b ) Market Entrance Fees . — There shall be paid before a delivery vehicle can
discharge the transient vendor or his or her merchandise or commodities inside the
market premises. Utility motor vehicle used in discharging merchandise or advertising
products within 250-meter radius of the market:
1. Tricycle — 30.00 1st 1 hr. + 20.00
2. Jeep and the likes — 75.00 1st 1 hr. + 20.00
3. 4-wheeler truck/van — 150.00 1st 1 hr. + 25.00
4. 6-wheeler truck/van — 250.00 1st 2 hrs. + 30.00
5. 10-wheeler truck/van — 500.00 1st 2 hrs. + 40.00
c) Other Fees and Charges . —
1. Stallholder's Certification — 150.00
2. Repair/renovation of market stall:
- Stall less than 5 sq. m. 500.00
- For every additional one (1) sq. m. of the market stall — 100.00
3. Welding Permit
- Installation of roll-up doors, per stall, per day — 500.00
- Minor Repair of roll-up and other installation of welding jobs, per day —
350.00
4. New electrical and water service connection — 500.00
5. Reconnection fees on electrical and water services — 350.00
d) Advertisement . — per sq. ft. per month
1. Signage Bays — 150.00
2. Signage In-Store — 90.00
3. Streamers — 50.00
e) Promotion of product and service . — per sq. m. per day
1. Product sampling/free taste/distribution/information booth or table — 100.00
2. Promotion of product with selling — 200.00
Note: Maximum days of permit to be given for all promotional sampling of
products with or without selling is seven (7) days per month.
f ) Shooting Permit . — permit for the shooting or taping of lms for whatever
purpose, excluding the use of utilities, holding and parking area, per day.
a) Local production — 5,000.00
b) Foreign production — 10,000.00
g ) Fees for Sealing and Registration of Weights and Measures in
publicly-owned/operated markets . — The fees herein imposed shall be paid and
collected when the weights or measures instruments are sealed, before their use and
thereafter, on or before every six (6) months.
Metric Instrument:
150.00
For less than 30 kilos
For 31-300 kilos
301-3,000 kilos 200.00
250.00
For 3,001 kilos and above 300.00
Linear metric instrument:
Yard/Meter Stick: 150.00
SECTION 318. Additional Fee. — Stallholder or any individual person who is

allowed to occupy or use more space than what is granted to him/her shall pay triple the
rate for that extra or excess space.
SECTION 319. Utility Fee. — There is hereby imposed a monthly fee for use of
service utilities:
(a) Electrical
Rate per kWh - Total Meralco Bill/Market
Electricians' Total Reading
Meralco Bill - KW consumed per stall's sub meter
x Rate per KW as computed above
(b) Water
Rate per cubic - Total Manila Water Bill/Market
meter Plumber's Total Reading
Water Bill - CM consumed per stall's sub meter
x Rate per cu meter as computed
above
SECTION 320. Time and Manner of Payment. —

(a) Stalls and Utilities — The fees imposed herein shall be paid to the Market
Superintendent through the Market Cashier within the rst twenty (20) days of each
month. In the case of a new lease, the rental due for the month in which the lessee starts,
shall be paid before occupancy of the stall.
(b) If the 20th day of the month falls on weekends (Saturday and Sunday),
deadline of payment is extended until next Monday.
SECTION 321. Penalties for the Late and Non-Payment Fees. — Any person
found guilty in any of the following cases shall be subject to twenty- ve percent (25%)
surcharge and an interest at the rate of two percent (2%) per month of delay in no case
shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36)
month, unless the penalty is specified thereat:
(a) Occupying or using space in the public market without rst paying the fees
provided in this Article.
(b) Failure to pay the monthly stall rent, electrical and water bill within the rst
twenty (20) days of each month.
(c) The stall privilege of any stallholder incurring at least three violations shall be
cancelled. The stall shall be declared vacant and subject to award to quali ed
applicants. In the case of reconsidered privilege, the appellant stallholder
shall pay a ne of Ten Thousand Pesos (P10,000.00) plus community service
of cleaning a particular market section to be determined by the Market
Administration Office.
(d) In the case of a stallholder whose privilege was cancelled in the second time
due to violation and his/her appeal was reconsidered, shall be required to pay
a ne of Fifteen Thousand Pesos (P15,000.00) thereof, plus community
service of cleaning a particular market section to be determined by the
Market Administration Office.
(e) Succeeding violation shall mean outright cancellation of privilege and closure
of the stall.
SECTION 322. Administrative Penalties. —
(a) Any person making a practice of butting or selling by weights and measures
using either sealed, unsealed or unregistered instruments, when the weights and
measures is defective or adjusted, and stallholder or vendor/helper found omitting piece
or pieces of items bought and/or using hands, nger and/or any other kinds or types of
deception while selling, upon veri cation and proper investigation of the complaint, such
person shall be apprehended and charged a penalty of:
1. Penalty:
- difference of 50 grams or less in 1 kilo — P5,000.00
- for every additional 50 grams or fraction thereof shall be imposed —
P500.00
2. Failure to produce weight and measure tag or license certi cate upon demand
but the instrument is duly registered:
i. When the weight or measure is correct — P150.00
3. For using and occupying stall without permission or authority from the stall
owner or selling at any open spaces, alleys, sidewalk, hallways or at any
places not designated for vending — all his/her merchandises and materials
used in vending shall be con scated and turned over to the DSWD or to any
Pasig City Local Government institution or pay a penalty of Five Thousand
Pesos (P5,000.00).
(b) Violations of any of the provisions on the duties and responsibilities of a
stallholder as embodied in Chapter III of Ordinance No. 56 Series of 1993 and in their
signed application form, including other provisions of other ordinances on the use and
selling of plastic, smoking and sanitation, after issuance of Notice of Violation:
First (1st) Offense - P1,500.00

Second (2nd) Offense - P2,000.00
Third (3rd) Offense - P3,000.00 if appeal is reconsidered before
a notice of cancellation of privilege is
issued.
P5,000.00 if notice of cancellation was
issued.
Fourth (4th) Offense - Outright cancellation of stall privilege
(c) Stallholder with illegal electric and water directly connected to the main or
service lines of the public market shall be ned the amount of Ten Thousand Pesos
(P10,000.00) for each of the tapped utility. He/she will also pay the charges equivalent to
the consumption of electrical materials or equipment used upon determination by the
electrician starting from the time of connection up to the discovery thereof.
(d) Electric and Water services through ying connection from one stall to
another:
For the service giver — P5,000.00
For the beneficiary — P5,000.00
(e) Electrical connection for welding use without permit — P5,000.00
(f) Repair and renovations of stall without permit — P5,000.00
(g) Transfer of stall to other person or present occupant whose occupancy is
illegal and a notice of violation had been served. — P40,000.00
(h) Stall occupant other than the registered stallholder who voluntarily
surrendered and requested the transfer of stall to his name shall pay a penalty of:
• With waiver — 20,000.00
• Without waiver — 30,000.00
(i) Stallholder or his/her helper who committed negligence or any act resulting to
panic or damage to properties shall pay a penalty of Ten Thousand Pesos (P10,000.00) or
one (1) month closure of the stall, plus restoration of the damaged property and shoulder
the expenses of the person or individual involved in the incident.
SECTION 323. Guidelines in Application for Vacant Stall. — Guidelines are as
follows:
(a) Newly constructed vacant stall shall be subject for raffle to applicants.
(b) Applicants for remaining vacant stall is on a rst come rst serve basis.
Applicant will be given ve (5) days upon submission of letter of intent to
submit the complete requirements. The rst applicant who will submit the
complete requirements and payment of PTO shall be given the priority to
acquire the stall privilege.
(c) If in case an applicant for transfer of a stall has been approved but failed to
comply with the requirements and the payment of PTO, and decided to
change his/her application as transferee, he/she shall be required to pay a
fine of ten percent (10%) of the PTO.
(d) All cancelled privilege and closed stall for any violation are available and open
for new applicants after fteen (15) days of no appeal, on a rst come rst
serve basis.
(e) For stall having been cancelled and closed for less than a year with arrears, the
applicant who is willing to pay all the arrearages of the former stallholder
(basic charges) will be given priority on top of the payment of PTO for the
new applicant. In case of two (2) or more applicants, the stall shall be ra ed
off.
(f) Appellant of cancelled privilege shall:
• If appellant is the registered stallholder:
o Submit a letter of appeal duly acknowledged by the City
Mayor.
o Execute a notarized affidavit of undertaking.
o Pay all outstanding arrearages and surcharges including
P10,000.00 penalty.
(g) Interested adjacent present stallholders are allowed to apply for the vacant
stall after three (3) months of its vacancy.
(h) Arrearages of cancelled stall privilege after one (1) year of closure will be
written-off, therefore, applicant on the said stall shall pay only the
corresponding PTO thereof.
(i) Stalls that remain vacant after one (1) year are also open for application to
non-Pasig residents.
SECTION 324. Privilege to Occupy (PTO). — Amended PTO to be paid by a new
awardee except for the legal heirs of a stall in the public market, as follows:
1. RTW
1.00 to 3.00 sq.m. — 30,000.00
3.01 to 6.00 sq.m. — 50,000.00
6.01 to 12.00 sq.m. — 80,000.00
12.01 sq.m. and above — 100,000.00
2. Bags & Footwear/Textile & Clothing/Repair & Services/Novelties and Jewelries
1.00 to 3.00 sq.m. — 30,000.00
3.01 to 6.00 sq.m. — 50,000.00
6.01 to 9.00 sq.m. — 60,000.00
9.01 to 12.00 sq.m. — 80,000.00
12.01 sq.m. and above — 100,000.00
3. Special Commercial and Mega Parking
1.00 to 10.00 sq.m. — 100,000.00
10.01 to 20.00 sq.m. — 150,000.00
20.01 to 30.00 sq.m. — 175,000.00
30.01 to 45.00 sq.m. — 200,000.00
45.01 sq.m. and above — 300,000.00
4. Grocery/Candies and Bread
1.00 to 3.00 sq.m. — 50,000.00
3.01 to 5.00 sq.m. — 65,000.00
5.01 to 7.00 sq.m. — 80,000.00
7.01 to 9.00 sq.m. — 95,000.00
9.01 to 11.00 sq.m. — 110,000.00
11.01 sq.m. and above — 125,000.00
5. Fish/Chicken/Duck
1.00 to 1.87 sq.m. — 130,000.00
1.88 to 3.00 sq.m. — 140,000.00
3.01 to 4.00 sq.m. — 150,000.00
4.01 sq.m. and above —160,000.00
6. Vegetables and Fruits (Retail and Wholesale) Niyog/Buko
1.00 to 2.25 sq.m. — 40,000.00
2.26 to 4.00 sq.m. — 50,000.00
4.01 sq.m. and above — 60,000.00
7. Refreshment/Food Court
1.00 to 3.00 sq.m. — 35,000.00
3.01. to 6.00 sq.m. — 50,000.00
6.01 sq.m. and above — 65,000.00
8. Rice/Cereal/Feeds
1.00 to 3.00 sq.m. — 100,000.00
3.01 to 5.00 sq.m. — 125,000.00
5.01 to 7.00 sq.m. — 150,000.00
7.01 to 9.00 sq.m. — 175,000.00
9.01 sq.m. and above — 200,000.00
9. Glassware/Chinaware/Plastic/Native Products/Charcoal and Other
Kitchenware and Appliances
1.00 to 3.00 sq.m. — 50,000.00
3.01 to 5.00 sq.m. — 55,000.00
5.01 to 7.00 sq.m. — 60,000.00
7.01 to 9.00 sq.m. — 70,000.00
9.01 sq.m. and above — 80,000.00
10. Plants/Pots
1.00 to 20.00 sq.m. — 100,000.00
20.01 sq.m. and above — 150,000.00
11. Eggs/Dried & Smoked Fish/Bagoong/Gulaman
1.00 to 2.25 sq.m. — 40,000.00
2.26 to 4.00 sq.m. — 50,000.00
4.01 sq.m. and above — 60,000.00
12. Fresh and Frozen Meat
1.00 to 2.50 sq.m. — 100,000.00
2.51 sq.m. and above — 150,000.00
13. Processed Meat
1.00 to 2.25 sq.m. — 50,000.00
2.26 sq.m. and above — 60,000.00
Note: All PTO paid by the stallholder shall be non-refundable.
SECTION 325. Vacancy of Stall before Expiration of the Lease. — Should, for any
reason, a stallholder or lease discontinue or be required to discontinue his business
before his lease of the stall expires, such stall shall be considered vacant and its
occupancy thereafter shall be disposed of in the manner herein prescribed.
SECTION 326. Awarding of Privilege to Occupy (PTO) a Stall. — The contract of
lease for the stall shall be for a period of three (3) years renewable upon its expiration
unless revoked in accordance with the provisions of this Article. Stallholders are required
to personally submit the following requirements: biodata with 2x2 colored picture, police
clearance, barangay clearance, Community Tax Certi cate and COMELEC Voter's
Certi cation to the Market Administration O ce every three (3) years starting from the
third (3rd) month after the approval of this Ordinance.
A Notice of Vacancy of newly-constructed stall shall be made for a period of ten
(10) days immediately preceding the date xed for their award to quali ed applicants to
appraise the public of the fact that such fixed space is unoccupied and available for lease.
Such notice shall be posted in the bulletin board of the City Hall, in the vacant stall
as well as in a conspicuous place of the market concerned.
The application form shall be under oath. It shall be submitted with the fee for the
PTO as prescribed under Section 324 of this Ordinance.
It shall be the duty of the Market Superintendent to keep a registry book showing
the name and address of all applicants for vacant stalls or booth, the number and
description of the stall applied for by them, and the date of occupancy and record of
payments thereof.
SECTION 327. Partnership with Stallholder. — A stallholder who enters into the
business partnership with any party after he had acquired the right to lease stall have no
authority to transfer to his partners the right to occupy or any legal, disability or such
stallholder to continue in his business, the surviving partner may be authorized to continue
occupying the stall for a period of not exceeding sixty (60) days within which to wind up
the business of the partnership. If the surviving partner is otherwise quali ed to occupy a
market stall under the provisions thereof, and the spouse, parent, son, daughter of the
deceased is not applying for the stall, he shall be given the preference to continue
occupying the stall or booth concerned, if he applies therefore. Any new lease shall
likewise pay a PTO.
SECTION 328. Lessee to Personally Administer His Stall. — Any person, who has
been awarded the right to lease a market stall in accordance with the provision hereof,
shall occupy, administer, and be present personally at his/her stall or stalls, booth or
booths; Provided however, he may employ helpers, including but not limited to the spouse,
parents and children of the stallholders who are actually living with him and who are not
disquali ed under the provisions hereof: and provided, further, that the persons to be
employed as helpers shall, under no commercial relation or transaction.
SECTION 329. Dummies, Sub-lease of Stall. — In any case where the person,
registered to be the holder or lease of a stall in the public market, is found to be in reality
not the person who is actually occupying the said stall, the lease or such shall be
cancelled if upon investigation such stallholder shall be found to have sub-leased his or
her stall to another person or to have connived with such person so that the latter may for
any reason be able to occupy the said stall.
SECTION 330. Appeals. — Any stallholder who is not satis ed with the decision
made by the City Market Superintendent may le an appeal with the City Public Market
Committee or to the City Mayor.
SECTION 331. City Public Market Committee. — There is hereby created a City
Public Market Committee to be composed of SB Chairman on Market as Chairman, the
City Treasurer, a representative from presidents of Vendors Association of the City-
Owned Public Markets and are duly registered with the Securities and Exchange
Commission, City Legal O cer and Market Superintendent as members. The City Legal
Officer shall act as the Secretary of the Committee.
The functions of the City Public Market Committee shall be as follows:
(a) To conduct the drawing of lots, opening of bids and recommend to the City
Mayor the awarding of stalls in the city-owned public markets;
(b) Subject to the approval of the City Mayor and the Sangguniang Panlungsod,
determine and set the rate for the rental of stalls in publicly- and privately-
owned markets;
(c) To ensure and protect the interests of the stallholders as well as the welfare
of the market-goers;
(d) To recommend to the City Mayor and the Sangguniang Panlungsod programs
and projects that will uplift the conditions of the public market and the
welfare of the stallholders and the public, in general; and
(e) To see to it that the taxes, fees and charges due the government are collected
and paid on time.
ARTICLE VIII
Slaughter and Corral
SECTION 332. Imposition of Fees. — Every person who has animals or fowls
slaughter in the city-owned slaughter shall pay the following permit fees:
(a) Slaughterhouse Fee shall be collected in consideration for the services
rendered and for the use of facilities of the slaughterhouse maintained by the
City Government.
Large Animal, per head P280.00

Hogs, per head 64.00
Goats, sheep and the like, per head 64.00
Fowls, per head 1.00
Others
(b) Corral Fee shall be collected for animals which are deposited or kept in a city
corral owned by the government for more than twenty-four (24) hours. The
fees prescribed herein shall be on a per day basis and per head.

(c) Ante/Post Mortem Fee shall be collected for the examination of animals and
fowls by the City Veterinarian prior to slaughter, animals should be prevented
from being slaughtered if found with a disease or an abnormal condition, and
after slaughter is assured that the meat is fit for human consumption.

SECTION 333. Condemned Animal. — No condemned animal or fowl shall be

slaughtered except for immediate destruction of the carcass and viscera. No fee shall be
collected on an animal that has been condemned by the City Veterinarian.
SECTION 334. Permit to Slaughter. — Before any animal or fowl is slaughtered
for public or private consumption, a permit therefore shall be secured from the City
Veterinarian. The corresponding fees prescribed herein shall be collected by the City
Treasurer.
SECTION 335. Penalty. — Any person who shall slaughter his animal or fowl
outside the slaughterhouse shall be punished by a ne of Ten Thousand Pesos
(P10,000.00) or thirty (30) days imprisonment, or both, at the discretion of the court;
Provided, further that the animals, fowls or carcasses shall be condemned un t for
consumption.
SECTION 336. Entry Inspection Fee. — Carcasses, entrails/viscera from other
slaughterhouses shall be inspected by the City at the following rates, regardless if frozen
or fresh:
Hog (whole) P300.00/head

Cattle 500.00/quarter
Poultry 0.60/head
Head/pata/ears/ribs/bones 50.00/kilo
Choice cuts and other parts 75.00/kilo
Entrails/viscera/offal 50.00/kilo
SECTION 337. Accredited Transport Vehicle . — Only transport vehicles

accredited by the City Veterinary O ce after payment of an accreditation fee per vehicle
per quarter as follows to the O ce of the City Treasurer shall be used to deliver
meat/meat products within the City:
Meat Delivery Van P2,000.00

Delivery Service Vehicle (tricycle) 500.00
(a) The Public Market Administration and City Veterinary O ce shall designate a
single port of entry within Pasig City Mega Market for all accredited
transport vehicles of live, slaughtered animals, meat and meat products,
processed meat, fowl, poultry and aquatic products. As a pre-requisite to
accreditation, Standard Service Vehicles shall be as follows:
1. Be properly equipped with an apparatus/gadget to hang slabs of meat
or carcasses or with appropriate storing vessels within which meat
and poultry or any of its by-products and aquatic produce are kept in
sanitary condition while in transport.
2. The vehicle must be a closed van.
(b) For failure to secure proper accreditation, the concerned
distributor/transported shall be ned Five Thousand Pesos (P5,000.00) or
imprisonment of one (1) month or both, at the discretion of the court
including the impoundment of the vehicle used in the transport.
(c) An impounded vehicle shall be released upon payment of an impounding of
One Thousand Pesos (P1,000.00) per day. For purposes of this sub-section,
a fraction of a day is considered as a whole day.
SECTION 338. Charges/Fees. —
(a) Car Wash Fee:
Open truck/closed van — P50.00 (max. of 30 mins.)
Trike — P20.00 (max. of 15 mins.)
(b) De-Hairing Fee: With the de-hairing machine
Fattener — P25.00 (basis is manual kalis)
Sow (Inahin) — P50.00 (basis is manual kalis)
(c) Each hog and Cattle Dealer is allowed to park at Pasig City Slaughterhouse
compound with a maximum of two (2) vehicles, one (1) Meat Transport Vehicle (MTV) for
the carcass; and one (1) open truck for livestock. Excess vehicles will be charged a
parking fee of Fifty Pesos (P50.00) per day.
SECTION 339. Sale of Frozen Meat. — Sale of frozen meat of hog and cattle and
other animals for consumers in Pasig City Mega Market is regulated. Frozen meat is
authorized to be sold in supermarket and meat stalls with facilities for refrigeration.
(a) In violation hereof, a ne of Five Thousand Pesos (P5,000.00) shall be
imposed on the seller including the con scation of the condemned meat and
revocation of the business permit and license to sell plus the closure of the
business establishment and the cancellation of stall award and/or
imprisonment of one (1) month or both, at to the discretion of the court.
(b) For meat, meat products and aquatic produce unloaded in any other place
within the City other than the designated areas, the distributor/transporter
shall be liable to a ne of Five Thousand Pesos (P5,000.00) or imprisonment
of one (1) month or both, at the discretion of the court including the
revocation of the accreditation to transport meat, meat product or aquatic
produce within the City.
(c) In case of meat dealer or distributor, the penalty imposed shall be the
con scation of the condemned meat and the total ban of his/her distribution
business in Pasig City. All condemned products shall be donated to the City
Dog Pound and those that are still t for human consumption can be donated
to the City Jail.
SECTION 340. Use of Deceiving Colored Lamps/Lights. — the use of deceiving
reddish colored/red beam lamps/lights within the Pasig City Mega Market, other public
and private markets and talipapas in Pasig City is strictly prohibited.
Any person apprehended for violating the above provision shall be penalized by a
fine of Two Thousand Pesos (P2,000.00).
SECTION 341. Time of Payment. —
(a) Permit Fee . — The fee shall be paid to the City Treasurer upon application for
a permit to slaughter with the City Veterinarian.
(b) Slaughter Fee . — The fee shall be paid to the City Treasurer or his authorized
representative before the slaughtered animal is removed from the public slaughterhouse,
or before the slaughtering of the animal if it takes place elsewhere outside the public
slaughterhouse.
(c) Corral Fee . — The fee shall be paid to the City Treasurer before the animal is
kept in the city corral or any place designated as such. If the animal is kept in the corral
beyond the period for, the fees due on the unpaid period shall rst be paid before the
same animal is released from the corral.
(a) The slaughter of any kind of animal intended for sale shall be done only in the
City Slaughterhouse designated as such by the Sangguniang Panlungsod. The slaughter of
animals intended for home consumption may be done elsewhere, except large cattle
which shall be slaughtered only in the public slaughterhouse. The animal slaughtered for
home consumption shall not be sold.
(b) Before issuing the permit for the slaughter of large cattle, the City Veterinarian
or his duly-authorized meat inspectors shall require for branded cattle, the production of
the certi cate of ownership and certi cate of transfer showing title in the name of the
person applying for the permit if he is not the original owner. If the applicant is not the
original owner, and there is no certificate of transfer made in his favor, one such certificate
shall be issued and the corresponding fee to be collected therefore.
For unbranded cattle that have not yet reached the age of branding, the City
Veterinarian or his duly-authorized meat inspectors shall require such evidence as will be
satisfactory to him regarding the ownership of the animal for which permit to slaughter
has been requested.
For unbranded cattle of the required age, the necessary certi cate of ownership
and/or transfer shall be issued, and the corresponding fees collected therefore before the
slaughter permit is granted.
(c) Before any animal is slaughtered for public consumption, a permit therefore
shall be secured from the City Veterinarian or his duly-authorized meat inspectors. The
permit shall bear the date and month of issue and the stamp of the City Veterinarian, as
well as the page of the book in which said permit number is entered and wherein the name
of the permittee, the kind and sex of the animal to be slaughtered appears.
(d) The permit to slaughter as herein required shall be kept by the owner to be
posted in a conspicuous place in his/her stall at all times.
ARTICLE IX
City-Operated School Fees
SECTION 343. Imposition of Fees. — There is hereby imposed on every student
who wish to enroll on any institution operated by the City to pay the following fees prior to
admission:
Pasig Non-Pasig
Pamantasan ng Lungsod ng Pasig
Resident Resident
Tuition Fees P50.00/unit P250.00/unit
Miscellaneous Fees
Registration 10.00 10.00
Library 70.00 70.00
Medical/Dental 20.00 20.00
Athletic 15.00 15.00
Laboratory 110.00 110.00
ID 15.00 15.00
Student Publication 60.00 60.00
Pasig City Institute of Science and -Free

Technology
Pasig City Science High School -Free
ARTICLE X
Rescue Emergency & Disaster (RED) Training Center
SECTION 344. Imposition of Fees. — Pursuant to the Republic Act No. 10121
Implementing Rules & Regulations Rule 6 (2, 5 & 16) on duties of the Local Disaster Risk
Reduction & Management O ce and in support of Section 9 (i) of the Republic Act No.
10121 on NDRRM Training Institute to ensure the City's DRRM initiatives be sustained the
RED Training Center shall train public and private individuals in such subject as disaster
risk reduction and management, including emergency response and capacity building
programs and develop, consolidate and prepare training materials.
The following rental and short course fees shall be assessed for the use of the RED
Training Center and its facilities, to wit (in Philippine Pesos):
A. For Non-Pasigueños:
Course Fee
for
Type of Training Training Period
Non-
Pasigueños
Basic Search and Rescue Technician Course 5 days (48 hours) 3,500.00
Urban Search and Rescue 10 days (100 5,500.00
hours)
Technical Rope Rescue Operations Level 3 days (24 hours) 2,500.00
Technical Rope Rescue Technician Level 3 days (24 hours) 2,500.00
Crash Vehicle Extrication 3 days (24 hours) 3,500.00
Hazardous Materials, First Responder Course 3 days (16 hours) 2,500.00
Hazardous Materials, Operations Level Course 3 days (16 hours) 3,200.00
Emergency Operations Center Management 3 days (24 hours) 2,700.00
Training
Basic Firefighting Course 5 days (40 hours) 4,000.00
Basic Swimming Course Level 1 10 days (32 hours) 2,000.00
Basic Water Survival Swimming Course Level 2 3 days (21 hours) 2,000.00
Basic Water Search and rescue Level 3 5 days (36 hours) 3,000.00
Flood/Swiftwater Responders Training 4 days (28 hours) 3,000.00
Basic Structural Collapse 5 days (35 hours) 2,500.00
Breathing Apparatus Proficiency Training 2 days (16 hours) 1,500.00
Small Boat handling 2 days (16 hours) 1,500.00
BLS/First Aid 3 days (24 hours) 2,500.00
Confined Space 3 days (24 hours) 2,000.00
B. For Private Companies and Other Agencies:
Course Fee for

Private
Type of Training Training Period
Companies,
Other Agencies
Urban Search and Rescue 10 days (100 hours) 5,000.00
Training
Basic Swimming Course Level 1 10 days (32 hours) 1,500.00
Breathing Apparatus proficiency Training 2 days (16 hours) 1,000.00
Small Boat handling 2 days (16 hours) 1,500.00
C. For Barangay, HOA, NGO, Academe, Pasig Residents:

Course Fee
for Barangay,
Homeowners,
Type of Training Training Period NGO's,
Academe,
Pasig
Residents
Urban Search and Rescue 10 days (100 1,500.00
hours)
Training
Basic Swimming Course Level 1 10 days (32 hours) 700.00
Breathing Apparatus proficiency Training 2 days (16 hours) 500.00
Small Boat handling 2 days (16 hours) 500.00
D. Facilities (For other functions and special seminars):
Facilities Fee
Seminar Hall, 30 pax capacity, first 3 hours 4,000.00
Seminar Hall, 30 pax capacity, per succeeding hour or fraction 750.00
thereof
Earthquake Simulation Room, 10 per batch 50.00 per person
Fire and Rescue Technical Building 200.00 per
person
Typhoon Simulation Room, 10 per batch 50.00 per person
Firefighting and First Aid Training Room, 10 per batch 50.00 per person
Rescue and Escape Section Room, 10 per batch 50.00 per person
Smoke Maze, 10 per batch 50.00 per person
Board and Lodging (3 meals per day) 400.00 per
person
(P250.00 meals/P150.00)
Fire and Rescue Equipment Rental per day 200.00 per
person
E. Shooting (TV, Movie/Commercials/Ads)
Shooting Period Fee

Use of Red Training Center Facility, 2 hours 10,000.00
Use of Red Training Center, Additional per hour 1,000.00
Whole day, 8 hours fixed rate 20,000.00
F. Educational Tour Package
Package Type Fee per

person
Tour within Red Training Center, per batch, max of 50 persons 30.00
Tour within Red Training Center, per individual 100.00
SECTION 345. Authority to Collect Course & Rental Fees. — The Disaster Risk
Reduction & Management O cer or its authorized representative shall issue Order of
Payment to be paid at the City Treasurer's O ce prior to the use or start of short courses
program of the RED Training Center and its facilities.
CHAPTER XI
General Administrative Provisions
ARTICLE I
Collection and Accounting of City Taxes and Other Impositions
SECTION 346. Tax Period . — Unless otherwise provided in this Ordinance, the
tax period for all local taxes, fees, and charges imposed under this Ordinance shall be the
calendar year.
SECTION 347. Accrual of Tax. — Unless otherwise provided in this Ordinance, all
taxes and charges imposed herein shall accrue on the rst (1st) day of January of each
year. However, new taxes, fees or charges, or changes in the rate of existing taxes, fees, or
charges, shall accrue on the rst (1st) day of the quarter next following the effectivity of
the Ordinance imposing such new levies or taxes.
SECTION 348. Time of Payment. — Unless speci cally provided herein, all taxes,
fees and charges imposed in this Ordinance shall be paid within the rst twenty (20) days
of January or each subsequent quarter as the case may be.
SECTION 349. Surcharge for Late Payment. — Unless otherwise speci cally
provided herein, failure to pay the tax prescribed in this Ordinance within the time required
shall subject the taxpayer to a surcharge of twenty- ve percent (25%) of the original
amount of tax due, such surcharge to be paid at the same time and in the same manner as
the tax due.
SECTION 350. Interest on Unpaid Tax . — In addition to the surcharge imposed
herein, where the amount of any other revenue due to the City except voluntary
contributions or donations, is not paid on the date xed in the ordinance, or in the
contract, expressed or implied, or upon the occurrence of the event which has given rise
to its collection, there shall be collected as part of that amount an interest at the rate not
to exceed two percent (2%) per month from the date it is due until it is paid, but in no case
shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36)
months.
Where an extension of time for the payment of the tax has been granted and the
amount is not paid in full prior to the expiration of the extension, the interest
abovementioned shall be collected on the unpaid amount from the date it becomes
originally due until fully paid.
SECTION 351. Collection. — Unless otherwise speci ed, all taxes, fees and
charges due to this City shall be collected by the City Treasurer or his duly authorized
representatives.
The City Treasurer is hereby authorized, subject to the approval of the City Mayor, to
promulgate rules and regulations for the proper and e cient administration and
collection of taxes, fees and charges herein levied and imposed.
SECTION 352. Issuance of Receipts. — It shall be the duty of the City Treasurer
or his authorized representative to issue the required o cial receipt to the person paying
the tax, fee or charge wherein the date, amount, name of the person paying and the
account for which it is paid, are shown the Ordinance Number and the speci c section
thereof upon which collections are based shall invariably be indicated on the face of all
official receipts acknowledging payment of taxes, fees, or charges.
SECTION 353. Record of Persons Paying Revenue. — It shall be the duty of the
City Treasurer to keep a record, alphabetically arranged and open to public inspection
during o ce hours, of the names of all persons paying city taxes, fees and charges. He
shall, as far as practicable, establish and keep current the appropriate tax roll for each
kind of tax, fee or charge provided in this Ordinance.
SECTION 354. Accounting of Collections. — Unless otherwise provided in this
Ordinance and other existing laws and ordinances, all monies collected by virtue of this
Ordinance shall be accounted for in accordance with the provisions of existing laws, rules
and regulations and credited to the general fund of the City.
SECTION 355. Examination of Books of Accounts. — The City Treasurer shall, by
himself or through any of his deputies duly-authorized in writing, examine the books of
accounts and other pertinent records of the business establishments doing business
within the City, and subject to city taxes, to ascertain, assess, and collect the true and
correct amount of the tax due from the taxpayer concerned. Such examination shall be
made during regular business hours once every year for every tax period, but in no case
shall the examination cover more than ve (5) years. Any examination conducted pursuant
to the provisions of this Section shall be certi ed to by the examining o cial and such
certificate shall made of record in the books of accounts of the taxpayer concerned.
In case the examination herein authorized is to be made by a duly-authorized deputy
of the City Treasurer, there shall be written authority issued to the former which shall
speci cally state the name, address and business of the taxpayer whose books of
accounts and pertinent records are to be examined, the date and place of such
examination, and the procedure to be followed in conducting the same.
For this purpose, the records of the Revenue District O ce of the Bureau of Internal
Revenue shall be made available to the City Treasurer, his deputy or duly authorized
representative.
The forms and the guidelines to be observed for the proper and effective
implementation of this Section shall be those prescribed by the Department of Finance.
SECTION 356. Accrual to the General Fund of Fines, Costs, and Forfeitures. —
Unless otherwise provided by law or ordinance, nes, costs, forfeitures, and other
pecuniary liabilities imposed by the court for violation of any city ordinance shall accrue to
the General Fund of the City.
SECTION 357. Automatic Adjustment of Fees. — Fees collected by the City
Treasurer shall be automatically increased at the rate of ten percent (10%) every ve (5)
years.
SECTION 358. Grant of Discounts and/or Waiver. — The imposition of taxes,
fees and charges including surcharges and interests for late payment is mandatory.
However, discounts may be granted by the City Mayor or his-duly authorized
representative as prescribed in this Ordinance, provided the same falls under any of the
following conditions:
(a) The taxes, fees or charges or any portion thereof including the surcharges and
interest appears to be unjustly or excessively assessed;
(b) The administration and collection costs involved do not justify the collection
of the amount due;
(c) A reasonable doubt as to the validity of the claim against the taxpayer exists;
(d) The nancial position of the taxpayer demonstrates a clear inability to pay the
assessed taxes, fees or charges;
(e) A notice and demand has been made to pay a de ciency tax or unpaid fees or
charges and the amount due, inclusive of penalties, is paid within the time
prescribed in the notice and demand;
(f) During peak paying periods when volume of taxpayers requires extension of
time to process and accommodate tax assessments and payments;
(g) Other circumstances deemed just in the circumstances including but not
limited to, among others, forced closure, legal disputes, labor strikes,
lingering illness, death, provided the City is noti ed of its failure to pay the
taxes, fees or charges including the penalties thereon within the prescribed
period due to the said circumstances.
Thereafter, taxpayers shall be informed of the consequences of either not paying on
the scheduled date of payment and the non-declaration or under declaration of their gross
sales as basis for computing the business tax to avoid occurrence of the same
surcharges and interests.
SECTION 359. Authority to Enter into Compromise Agreement. — The City
Mayor or the City Treasurer or their duly-authorized representative in line with Section 192
of Republic Act No. 7160 is authorized to enter into a Compromise Agreement with
delinquent taxpayer or authorized representative provided at least twenty- ve percent
(25%) of the total delinquency including interest, surcharges and penalties are to be paid
on the date of the execution of the Compromise Agreement. The unpaid balance thereof
shall be paid in accordance with a speci c schedule to be agreed by both parties which
shall be paid in installments without any further interest for a period not exceeding six (6)
months. No discount shall be given on assessments under Compromise Agreement.
Coverage:
1. Real properties located in the City of Pasig subject to the following conditions:
a) Real properties which are declared and taxes thereon have not been
paid;
b) Newly discovered or undeclared real properties subject to back taxes;
c) Real properties sold at public auction sale and purchased by the City for
want of a bidder but the title thereto has not been transferred.
2. Delinquent Business Establishments:
a) Undeclared/Under-declared Gross Receipts resulting to unpaid taxes,
fees and other charges;
b) Other delinquent accounts with unpaid taxes, fees and other charges.
3. Other Collectibles by the City:

a) Those subject of pending collection cases in court for delinquencies.
General Rules:
a) Payment of taxes for the current year must adhere strictly with the provisions
of Republic Act No. 7160 otherwise known as the Local Government Code of
1991.
b) Failure of the taxpayer to settle the amount of taxes promised on the speci ed
due date, as embodied in the compromise agreement, the total balance of
the delinquent taxes including interest, shall become automatically due and
demandable and shall be subject to collection/legal action in accordance
with existing laws and regulations.
SECTION 360. Procedure for Compromise Agreement. — The taxpayer shall
signify his/her intention by applying to the City Mayor or City Treasurer or their duly-
authorized representative, manifesting therein his/her plan of payment. If both parties
agree, a compromise agreement shall be prepared and entered into. Schedule of
payments may be paid in cash or by post-dated checks, and shall be issued o cial
receipts on the due date or date of issue indicated in the check.
The City Government of Pasig, during the period covering the compromise
agreement, shall grant moratorium on the further imposition and/or collection of interests
on delinquent taxes, fees and charges.
ARTICLE II
Civil Remedies for Collection of Revenues
SECTION 361. Local Government's Lien . — Local taxes, fees, charges, and other
revenues herein provide constitute a lien, superior to all liens, charges or encumbrances in
favor of any person, enforceable by appropriate administrative or judicial action, not only
upon property used in business, occupation, practice of profession or calling, or exercise
of privilege with respect to which the lien is imposed. The lien may only be extinguished
upon full payment of the delinquent local taxes, fees and charges including related
surcharges and interest.
SECTION 362. Civil Remedies. — The civil remedies for the collection of local
taxes, fees, or charges, and related surcharges and interest resulting from delinquency
shall be:
(a) By administrative action through distraint of goods, chattels or effects, and
other personal property of whatever character, including stocks and other
securities, debts, credits, bank accounts, and interest in and rights to
personal property, and to levy upon real property and interest in or rights to
real property; and
(b) By judicial action.
Either of these remedies or all may be pursued concurrently or simultaneously at
the discretion of the City Treasurer.
SECTION 363. Distraint of Personal Property. — The remedy by distraint shall
proceed as follows:
(a) Seizure. Upon failure of the person owing any local tax, fee, or charge to pay
the same at the time required, the City Treasurer or his Deputy may, upon
written notice, seize or con scate any personal property belonging to the
person or any personal property subject to the lien, in su cient quantity to
satisfy the tax, fee, or charge in question, together with any increment thereto
incident to delinquency and the expenses of seizure. In such case, the City
Treasurer or his deputy shall issue a duly-authenticated certi cate based
upon the records of the o ce showing the fact of delinquency and the
amount of the tax, fee or charge and penalty due. Such certi cate shall serve
as su cient warrant for the distraint of personal property aforementioned,
subject to the taxpayer's rights to claim exemption under the provisions of
existing laws. Distrained personal property shall be sold at public auction in
the manner herein provided.
(b) Accounting of Distrained Goods. The officer executing the distraint shall make
or cause to be made an account of the goods, chattels or effects distrained,
a copy of which signed by himself shall be left either with the owner or
person from whose possession the goods, chattels, or effects are taken, or
at the dwelling or place business of that person and with someone of
suitable age and discretion, to which list shall be added a statement of the
sum demanded and a note of the time and place of sale.
(c) Publication. The o cer shall forthwith cause a noti cation to be exhibited in
not less than three (3) conspicuous places in the territory of the local
government units where the distraint is made; specifying the time and place
of sale, and the articles distrained. The time of sale shall not be less than
twenty (20) days after notice to the owner or possessor of the property as
above speci ed and the publication or posting of the notice. One place for
the posting of the notice shall be at the Office of the City Mayor.
(d) Release of Distrained Property upon Payment Prior to Sale. If any time prior to
the consummation of the sale, all proper charges are paid to the o cer
conducting the same, the goods or effects distrained shall be restored to the
owner.
(e) Procedure of Sale. At the time and place xed in the notice, the o cer
conducting the sale shall sell the goods or effects so distrained at a public
auction to the highest bidder for cash. Within ve (5) days after the same, the
City Treasurer, shall make a report of the proceedings in writing to the City
Mayor.
Should the property distrained be not disposed of within one hundred and twenty
(120) days from the date of distraint, the same shall be considered as sold to
the City Government of Pasig for the amount of the assessment made
thereon by the Committee on Appraisal and to the extent of the same
amount, the tax delinquencies shall be cancelled.
Said Committee on Appraisal shall be composed of the City Treasurer as
Chairman, with a representative of the Commission on Audit and the City
Assessor as member.
(f) Disposition of Proceeds. The proceeds of the sale shall be applied to satisfy
the tax including the surcharges, interest, and other penalties incident to
delinquency, and the expenses of the distraint and sale. The balance over and
above what is required to pay the entire claim shall be returned to the owner
of the property sold. The expenses chargeable upon the seizure and sale
shall embrace only the actual expenses of seizure and preservation of the
property pending the sale, and no charge shall be imposed for the services of
the local o cer or his representative. Where the proceeds of the sale are
insu cient to satisfy the claim, other property may, in like manner, be
distrained until the full amount including all expenses, is collected.
(g) Levy on Real Property. After the expiration of the tune required to pay the
delinquency tax, fee or charge, real property may be levied on before,
simultaneously or after the distraint of personal property belonging to the
delinquent taxpayer. To this end, the City Treasurer, shall prepare a duly-
authenticated certi cate showing the name of the taxpayer and the amount
of the tax, fee or charge, and penalty due from his. Said certi cate shall
operate with the force of a legal execution throughout the Philippines. Levy
shall be effected by writing upon said certi cate the description of the
property upon which levy is made. At the same time, written notice of the levy
shall be mailed to or served upon by the City Assessor and Registry of Deeds
of the City who shall annotate the levy on the tax declaration and certi cate
of title of the property, respectively, and the delinquent taxpayer or, if he be
absent from the city, to his agent or the manager of the business in respect
to which the liability arose, or if there be none, to the occupant of the property
in question.
In case the levy on real property is not issued before or simultaneously with the
warrant of distraint on personal property, and the personal property of the
taxpayer is not su cient to satisfy his delinquency, the City Treasurer, shall
within thirty (30) days after execution of the distraint, proceed with the levy
on the taxpayer's real property.
A report on any levy shall, within ten (10) days after receipt of the warrant, be-
submitted by the levying officer to the Sangguniang Panlungsod.
(h) Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal
prosecution under the Revised Penal Code and other applicable laws, the City
Treasurer, if he fails to issue or execute the warrant of distraint or levy after
the expiration of the time prescribed, or if he is found guilty of abusing the
exercise thereof by competent authority, shall be automatically be dismissed
from the service after due notice and hearing.
(i) Advertisement and Sale. — Within thirty (30) days after the levy, the City
Treasurer shall proceed to publicly advertise for sale or auction the property
or a usable portion thereof as may be necessary to satisfy the claim and cost
of sale; and such advertisement shall cover a period of at least thirty (30)
days. It shall be effected by posting a notice at the main entrance of the City
Hall, and in a public and conspicuous place in the barangay where the real
property is located, and by publication once a week for three (3) weeks in a
newspaper of general circulation in the city. The advertisement shall contain
the amount of taxes, fees or charges, and penalties due thereon, and the time
and place of sale, the name of the taxpayer against whom the taxes, fees, or
charges are levied, and a short description of the property to be sold. At any
time before the date fixed for the sale, the taxpayer may stay the proceedings
by paying the taxes, fees, charges, penalties and interests. If he fails to do so,
the sale shall proceed and shall be held either at the main entrance of the City
Hall or on the property to be sold, or at any other place as determined by the
City Treasurer conducting the sale and specified in the notice of sale.
Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a
report of the sale to the Sangguniang Panlungsod, and which shall form part
of his records. After consultation with the Sangguniang Panlungsod, the City
Treasurer shall make and deliver to the purchaser a certi cate of sale,
showing the proceeding of the sale, describing the property sold, stating the
name of the purchaser and setting out the exact amount of all taxes, fees,
charges, and related surcharges, interests, or penalties: Provided, however,
That any excess in the proceeds of the sale over the claim and cost of sales
shall be turned over to the owner of the property.
The City Treasurer may, by a duly-approved ordinance, advance an amount
su cient to defray the costs of collection by means of the remedies
provided for in this Ordinance, including the preservation or transportation in
case of personal property, and the advertisement and subsequent sale, in
cases of personal and real property including improvements thereon.
(j) Redemption of Property Sold. Within one (1) year from the date of sale, the
delinquent taxpayer or his representative shall have the right to redeem the
property upon payment to the City Treasurer of the total amount of taxes,
fees, or charges, and related surcharges, interests or penalties from the date
of delinquency to the date of sale, plus interest of not more than two percent
(2%) per month on the purchase price from the date of purchase to the date
of redemption. Such payment shall invalidate the certi cate of sale issued to
the purchaser and the owner shall be entitled to a certi cate of redemption
from the City Treasurer or his representative.
The City Treasurer or his deputy upon surrender by the purchaser of the
certi cate of sale previously issued to him, shall forthwith return to the latter
the entire purchase price paid by him plus the interest of not more than two
percent (2%) per month herein provided for, the portion of the cost of sale
and other legitimate expenses incurred by him, and said property thereafter
shall be free from the lien of such taxes, fees, or charges, related surcharges,
interests, and penalties.
The owner, shall not, however, be deprived of the possession of said property
and shall be entitled to the rentals and other income thereof until the
expiration of the time allowed for its redemption.
(k) Final Deed to Purchaser. In case the taxpayer fails to redeem the property as
provided herein, the City Treasurer shall execute a deed conveying to the
purchaser as much of the property as has been sold, free from liens of any
taxes, fees, charges, related surcharges, interests, and penalties. The deed
shall su ciently recite all the proceedings upon which the validity of the sale
depends.
(l) Purchase of Property by the City for Want of Bidder. In case there is no bidder
for the real property advertised for sale as provided herein, or if the highest
bid is for an amount insu cient to pay the taxes, fees, or charges, related
surcharges, interests, penalties and costs, the City Treasurer shall purchase
the property in behalf of the City to satisfy the claim and within two (2) days
thereafter shall make a report to his proceedings which shall be re ected
upon the records of his o ce. It shall be the duty of the Registrar of Deeds
concerned upon registration with his o ce of any such declaration of
forfeiture to transfer the title of the forfeited property to the City without the
necessity of an order from a competent court.
Within one (1) year from the date of such forfeiture, the taxpayer or any of his
representative may redeem the property by paying to the City Treasurer the
full amount of the taxes, fees, charges, and related surcharges, interests, or
penalties, and the costs of sale. If the property is not redeemed as provided
herein, the ownership thereof shall be fully vested on the city.
(m) Resale of Real Estate Take for Taxes, Fees, or Charges. The Sangguniang
Panlungsod may, by a duly-approved ordinance, and upon notice of not less
than twenty (20) days, sell and dispose of the real property acquired under
the preceding paragraph at public auction. The proceeds of the sale shall
accrue to the general fund of this City.
(n) Collection of Delinquent Taxes, Fees, Charges or other Revenues through
Judicial Action. The City may enforce the collection of delinquent taxes, fees,
charges or other revenues by civil action in any court of competent
jurisdiction. The civil action shall be led by the City Treasurer within the
period prescribed in Section 194 of Republic Act No. 7160, as implemented
under Article 284 of the Implementing Rules and Regulations (IRR).
(o) Further Distraint or Levy. The remedies by distraint and levy may be repeated
if necessary until the full amount due, including all expenses, is collected.
(p) Personal Property Exempt from Distraint or Levy. The following property shall
be exempt from distraint and the levy, attachment or execution thereof for
delinquency in the payment of any local tax, fee or charge, including the
related surcharge and interest:
1. Tools and implements necessarily used by the delinquent taxpayer in the
trade or employment;
2. One (1) horse, cow, carabao, or other beast of burden, such as the
delinquent taxpayer may select, and necessarily used by him in his
ordinary occupation;
3. His necessary clothing, and that of all his family;
4. Household furniture and utensils necessary for housekeeping and used
for that purpose by the delinquent taxpayer, such as he may select, of a
value not exceeding Ten Thousand Pesos (P10,000.00);
5. Provisions, including crops, actually provided for individual or family use
sufficient for four (4) months;
6. The professional libraries of doctors, engineers, lawyers and judges;
7. One shing boat and net, not exceeding the total value of Ten Thousand
Pesos (P10,000.00), by the lawful use of which a sherman earns his
livelihood; and
8. Any material or article forming part of a house or improvement of any
real property.
ARTICLE III
Taxpayer's Remedies
SECTION 364. Period of Assessment and Collection. —
(a) Local taxes, fees, or charges shall be assessed within ve (5) years from the
date they became due. No action for the collection of such taxes, fees, or charges,
whether administrative or judicial, shall be instituted after the expiration of such period.
(b) In case of fraud or intent to evade the payment of taxes, fees, or charges, the
same may be assessed within ten (10) years from discovery of the fraud or intent to
evade payment.
(c) Local taxes, fees, or charges may be collected within ve (5) years from the
date of assessment by administrative or judicial action. No such action shall be instituted
after the expiration of said period.
(d) The running of the periods of prescription provided in the preceding
paragraphs shall be suspended for the time during which:
1. The City Treasurer is legally prevented from making the assessment of
collection;
2. The taxpayer requests for a reinvestigation and executes a waiver in writing
before expiration of the period within which to assess or collect; and
3. The taxpayer is out of the country or otherwise cannot be located.
SECTION 365. Protest of Assessment. — When the City Treasurer or his duly
authorized representative nds that correct taxes, fees, or charges have not been paid, he
shall issue a notice of assessment stating the nature of the tax, fee, or charge, the amount
of deficiency, the surcharges, interests and penalties.
Within sixty (60) days from the receipt of the notice of assessment, the taxpayer
may le a written protest with the City Treasurer contesting the assessment; otherwise,
the assessment shall become nal and executory. The City Treasurer shall decide the
protest within sixty (60) days from the time of its ling. In cases where the protest is
denied, the taxpayer shall have thirty (30) days from the receipt of the denial of the protest
or from the lapse of the sixty-day period prescribed herein within which to appeal with the
court of competent jurisdiction otherwise the assessment becomes conclusive and
unappealable.
SECTION 366. Claim for Refund of Tax Credit . — No case or proceeding shall be
maintained in any court for the recovery of any tax, fee, or charge erroneously or illegally
collected until a written claim for refund or credit has been led with the City Treasurer.
No case or proceeding shall be entertained in any court after the expiration of two (2)
years from the date of the payment of such tax, fee, or charge, or from the date the
taxpayer is entitled to a refund or credit.
SECTION 367. Legality of the Ordinance. — Any question on the constitutionality
or legality of this Ordinance may be raised on appeal within thirty (30) days from the
effectivity thereof to the Secretary of Justice who shall render a decision within sixty (60)
days from the date of receipt of the appeal: Provided, however, that such appeal shall not
have the effect of suspending the effectivity of this Ordinance and the accrual of payment
of the tax, fee or charge levied herein: Provided nally, that within thirty (30) days after the
receipt of the decision or the lapse of the sixty-day period without the Secretary of Justice
acting upon the appeal, the aggrieved party may le the appropriate proceedings with a
court of competent jurisdiction.
ARTICLE IV
Miscellaneous Provisions
SECTION 368. Power to Levy Other Taxes, Fees or Charges . — The City may
exercise the power to levy taxes, fees or charges on any base or subject not otherwise
speci cally enumerated in Republic Act No. 7160 or taxed under the provisions of the
National Internal Revenue Code, as amended, or other applicable laws: Provided, that the
taxes, fees or charges shall not be unjust, excessive, oppressive, con scatory or
contradictory to declared national policy. Provided, further, that the ordinance levying such
taxes, fees or charges shall not be enacted without any prior public hearing conducted for
the purpose.
SECTION 369. Publication of the Revenue Code. — Within ten (10) days after its
approval, a certi ed copy of this Ordinance shall be published in full for three (3)
consecutive days in a newspaper of local circulation. Provided, however, that in cases
where there are no newspaper of local circulation, the same may be posted in at least two
(2) conspicuous and publicly accessible places.
SECTION 370. Public Dissemination of This Code. — Copies of this Revenue
Code shall be furnished to the City Treasurer for public dissemination.
SECTION 371. Authority to Adjust Rates. — The Sangguniang Panlungsod shall
have the sole authority to adjust tax rates as prescribed herein.
SECTION 372. Withdrawal of Tax Exemption Privileges . — Unless otherwise
provided in this Code, tax exemptions or incentives granted to, or presently enjoyed by all
persons, whether natural or juridical, including government-owned or -controlled
corporations, except local water districts, cooperatives duly registered under R.A. No.
6938, non-stock and non-pro t hospitals and educational institutions, are hereby
withdrawn upon the effectivity of this Code. Unless otherwise amended or revoked, all
Philippine Economic Zone Authority (PEZA)-registered enterprises located within the
territorial jurisdiction of Pasig City shall be governed by the provisions of the
Memorandum of Agreement between PEZA and the City Government of Pasig dated
January 28, 2010.
SECTION 373. Authority to Issue Permits. — The City Mayor possesses the
authority to issue license and permits and suspend or revoke the same for any violation of
the conditions upon which said licenses or permits had been issued. The City Mayor may,
as the interest of public service requires, delegate to a permanent city personnel the
authorities herein prescribed.
CHAPTER XII
General Provisions
SECTION 374. Penalties for Violation of Tax Ordinance . — Unless otherwise
speci cally provided herein, any person or persons who violates any of the provisions of
this Ordinance or the rules or regulations hereto promulgated shall, upon conviction, be
punished by a ne of not less than One Thousand Pesos (P1,000.00) nor more than Five
Thousand Pesos (P5,000.00), or imprisonment of not less than one (1) month nor more
than six (6) months, or both, at the discretion of the court.
If the violation committed by juridical entity, the President, General Manager, or
individual entrusted with the administration thereof at the time of the commission of the
violation shall be held responsible or liable therefore.
Punishment by a ne or imprisonment as herein provided for, shall not relieve the
offender from the payment of the tax, fee or charge imposed under this Ordinance.
CHAPTER XIII
Final Provisions
SECTION 375. Statutory Limitations. — In compliance with Section 191 of the
Local Government Code of 1991, in no case shall adjustment of tax rates exceed ten
percent (10%) of the rates xed under this code and not oftener than once every ve (5)
years.
SECTION 376. Separability Clause. — If for any reason, any section or provision
of this Ordinance shall be held to be unconstitutional or invalid by competent authority,
such judgment or action shall not affect or impair the other sections or provision hereof.
SECTION 377. Applicability Clause. — All other matters relating to the
impositions in this Ordinance not contrary hereof shall be governed by pertinent
provisions of existing laws and other ordinances.
SECTION 378. Repealing Clause. — All ordinances, rules and regulations, or part
thereof, in con ict with, or inconsistent with any provisions of this Ordinance are hereby
repealed or modified accordingly.
SECTION 379. Special Transitory Provisions . — Pending enactment of a
Separate Market Code, existing provisions on markets and slaughterhouse fees of this
Code are retained and deemed to be in full force and effect.
SECTION 380. Effectivity. — This code shall take effect within fteen (15) days
upon approval and publication in a newspaper of general circulation.
APPROVED,
APPROVED this 12th day of October 2017 at Pasig City.
(SGD.) VICTOR MA. REGIS N. SOTTO

City Councilor
(SGD.) RODRIGO B. ASILO

City Councilor
(SGD.) GREGORIO P. RUPISAN

City Councilor
(SGD.) MARIO C. CONCEPCION, JR.

City Councilor
(SGD.) RHICHIE GERARD T. BROWN

City Councilor
(SGD.) ORLANDO R. BENITO

City Councilor
(SGD.) ALEJANDRO E. SANTIAGO

City Councilor
(SGD.) CORAZON M. RAYMUNDO

City Councilor
(SGD.) REGINO S. BALDERAMA

City Councilor
(SGD.) ROSARIO D. MARTIRES

City Councilor
(SGD.) CELESTINO U. CHUA

Liga President
(SGD.) FERDINAND A. AVIS

City Councilor
Monitory Floor Leader
(SGD.) WILFREDO F. SITYAR

City Councilor
Majority Floor Leader
Attested by:
(SGD.) IYO CHRISTIAN C. BERNARDO

City Vice-Mayor
President Officer
APPROVED:
(SGD.) ROBERT C. EUSEBIO

City Mayor
(SGD.) REYNALDO R. SAN BUENAVENTURA III

Acting City Council Secretary
n Note from the Publisher: Copied verbatim from the official copy. Duplication of Item (l).
n Note from the Publisher: Copied verbatim from the official copy. Missing Item (i).

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October 12, 2017

PASIG CITY ORDINANCE NO. 051-17

AN ORDINANCE ENACTING THE REVISED PASIG REVENUE CODE PROVIDING

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(a) Period of Delinquency Discount on Penalties

Tax per Annum

Tax per Annum

Amount of Gross Sales/Receipts Tax per Annum

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Tax per Annum

500,000.00 or more but less than 750,000.00 14,245.00

Indicative Occupation/Position Annual

Expenditure Associate 259,200.00

Information Technology (IT) Project Manager 895,585.00

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Rate per day

For companies Rate of Fee (PhP)

Less than 500 sq. m. 900.00

c) Pit Manager — a person who is in charge in the operation and management of

(a) From the owners/operator/licensees of the

SECTION 132. Application. — Applicants intending to operate a cockpit shall le

Gun Club without firing range P3,000.00

SECTION 140. Administrative Provisions. —

Refrigeration or cold storage units,

1.1 First 25.00 linear meter length of PhP500.00

2. Excavation/Digging Permit Fee

2.1 Underground Utility Line

3. Restoration Fees — the restoration payment shall be based on subsections

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(a) All sides fronting or abutting-streets, esteros, rivers and

SECTION 165. Schedule of Building Permit Fees. —

1. Original complete construction up to 20 sq. m. P2.00

(c) Construction/addition/renovation/alteration of building under CATEGORY I-A,

Area in sq. m. per sq. m.

(d) Construction/addition/renovation/alteration of buildings/structures under

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SECTION 172. Certificates of Use or Occupancy. — Schedule of Fees

SECTION 173. Change in Use/Occupancy. — The amount of Ten Pesos (P10.00)

a) Building/Establishing Floor Area Fees

(a) Excavation for foundation 10% of the Building Permit Fee

SECTION 197. Time of Payment. — The Transport Development Fee shall be

a. Storage of gasoline, diesel, fuel, kerosene and similar

h. Substance not mentioned above 1,350.00

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Category II and III

Maximum 200.00 3,000.00 5,000.00

(a) Internal combustible engines:

Excavation for foundation 10% of the building permit fees

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Conduction Plate Fee: First (1st) time applicant - Free

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SECTION 251. Window Hour of Volume Reduction System of Body Number

1. BLOOD CHEMISTRY Pasigueños Non-

Amenity In Philippine Pesos

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Type/Capacity Rate in Philippine Pesos

Rate in Philippine Pesos

2.14 Discounts at Tanghalang Pasigueño — The following rules shall apply:

3. City Library and Discovery Centrum