Pesquera determined to run after lessors

To compel payment of lessor's tax, Councilor Jocelyn Pesquera has filed again her proposed ordinance seeking to make it mandatory for owners or administrators of lands and buildings located within the city to submit an annual declaration under oath whether their property is rented or leased.

The proposed measure, which was first filed at the city council in 2002, is meant to address the problem of the city government in assessing and collecting the lessor's tax from lessors and sub-lessors of real properties.

Under section 64 paragraph g of the city's Revised Omnibus Tax Ordinance, lessor's tax is imposed on owners of real estate including accessories, apartelles, pension houses, inns, lodging houses, apartments, condominiums, houses for lease, rooms and spaces for rent and similar places.

However, property owners or administrators refuse to declare the same as leased or rented.

It is because of this defect in the law that Pesquera has proposed this measure.

If their properties were leased to other private individual or juridical entity, a copy of the existing contract of lease should be attached to their declaration and a copy of the same should be provided to the office of their respective barangays.

In the same manner, village chiefs are obliged to make an annual inventory of all leased/rented lands, houses and/or buildings located within their respective area of jurisdictions, based on the declarations under oath submitted to them and for it to be submitted to the city treasurer's office within every first week of July.

Village chiefs who fails to comply with this particular provision shall after notice and hearing, be required to explain why no disciplinary action should be taken against him.

If the proposed measure is enacted into law, violators of its provisions shall be penalized with a fine of P2,000 for every violation.

Further, commission of third offense shall mean a 30-day imprisonment or a fine of P5,000, or both, subject to the discretion of the court. - Cristina C. Birondo