PGLU, Delinquent Taxpayers Enter Compromise Agreement
By: Rafael C. Mosuela, GPC-SP | Photos By: GPC-SP | Date: September 7, 2021
As a way to extend help to kaprobinsiaan in the recovery from the effects of the pandemic, the Provincial Government of La Union (PGLU) is now allowing delinquent taxpayers to enter into a compromise agreement for the payment of real property tax delinquencies in installment.
In an ordinance authored by Board Member Christian I. Rivera, the Sangguniang Panlalawigan (SP) grants the authority to Provincial Governor Francisco Emmanuel "Pacoy" R. Ortega III through the Provincial Treasurer, to enter into a Compromise Agreement with delinquent taxpayers for the payment of real property tax delinquencies to help taxpayers that are affected by the implementation of different Community Quarantine Status brought about by the CoViD-19 pandemic, businesses were interrupted and sources of livelihood have been affected
The ordinance was approved by the SP during its regular session on September 7, 2021, held at the SP Building, Provincial Capitol, City of San Fernando, La Union.
It is stated in section 192 of RA. No. 7160 otherwise known as the Local Government Code of 1991, Local Government Units (LGUs) may, through ordinances duly approved, grant tax exemptions, incentives or relief under such terms and conditions as they may deem necessary.
Further, it was emphasized in Section 151 of BLGF Local Treasury Operations Manual it is necessary that tax delinquents be allowed to enter into a compromise agreement with the Provincial Governor through the Provincial Treasurer for the payment of delinquent taxes in installment, subject however to the conditions set forth in the ordinance.
Under Section 5 of the same ordinance, the real property tax delinquents must file an Application/Offer for Compromise Agreement with the Office of the Governor through the Provincial Treasurer within 24 months from the effectivity of this Ordinance.
It was also emphasized in the ordinance that taxpayers may avail of the discounts provided in the payment of current RPT. However, in case of breach of compromise, payment made for current RPT shall be reversed and treated as additional payment for the delinquency and the taxpayer shall not be allowed to sell, transfer, encumber or in any manner dispose of the property unless otherwise such real property tax obligations were fully settled and paid.
“The measure was made to help taxpayers from the impact caused by the virus and the community quarantine that has impacted the daily lives of our constituents in the province, affecting their means of livelihood,” said BM Rivera said.
